https://www.taxtmi.com/caselaws?id=389275 Where a special fiscal or customs statute prescribes the conditions for search, seizure and proceedings, general police action cannot bypass that framework. The Assam GST Act and the Customs Act require the competent officer to have the requisite reasons to believe and to act under the prescribed procedure before detention or seizure can be sustained; mere reference to possible GST violations or smuggling is insufficient. A seizure under the Code of Criminal Procedure must also comply with its mandatory reporting requirement to the jurisdictional Magistrate, failing which retention lacks authority. The matter must therefore be dealt with by the competent authorities under the applicable enactment. en-us Mon, 25 Nov 2019 00:00:00 +0530 Thu, 13 Mar 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389275 Where a special fiscal or customs statute prescribes the conditions for search, seizure and proceedings, general police action cannot bypass that framework. The Assam GST Act and the Customs Act require the competent officer to have the requisite reasons to believe and to act under the prescribed procedure before detention or seizure can be sustained; mere reference to possible GST violations or smuggling is insufficient. A seizure under the Code of Criminal Procedure must also comply with its mandatory reporting requirement to the jurisdictional Magistrate, failing which retention lacks authority. The matter must therefore be dealt with by the competent authorities under the applicable enactment. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389275