https://www.taxtmi.com/highlights?id=50124 Jurisdiction - Illegal import - the initial seizure of areca nuts and the trucks by the Assam Police cannot be said to be without authority. But in view of the subsequent disclosures that these areca nuts were smuggled and transported by the trucks, the Customs authorities under the Customs Act, 1962 would now be the proper authorities to investigate the alleged offences en-us Fri, 08 Nov 2019 10:35:08 +0530 Fri, 08 Nov 2019 10:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50124 Jurisdiction - Illegal import - the initial seizure of areca nuts and the trucks by the Assam Police cannot be said to be without authority. But in view of the subsequent disclosures that these areca nuts were smuggled and transported by the trucks, the Customs authorities under the Customs Act, 1962 would now be the proper authorities to investigate the alleged offences Highlights GST Fri, 08 Nov 2019 10:35:08 +0530 https://www.taxtmi.com/highlights?id=50124