https://www.taxtmi.com/caselaws?id=392296 Detention and seizure of goods and trucks for alleged GST or Customs contraventions must follow the self-contained procedures under the relevant fiscal statutes. GST action requires authorisation by the prescribed proper officer based on recorded reasons to believe, while suspected smuggling or confiscable goods must be dealt with through Customs search, seizure, arrest and confiscation procedures. Police investigation of cognizable offences remains possible, but seizure under criminal procedure requires compliance with mandatory reporting safeguards. Continued police detention without invoking the applicable GST, Customs or criminal-procedure mechanism is unauthorized. Goods may remain temporarily with police to allow competent authorities to initiate lawful action; otherwise detention and seizure become illegal. en-us Mon, 25 Nov 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392296 Detention and seizure of goods and trucks for alleged GST or Customs contraventions must follow the self-contained procedures under the relevant fiscal statutes. GST action requires authorisation by the prescribed proper officer based on recorded reasons to believe, while suspected smuggling or confiscable goods must be dealt with through Customs search, seizure, arrest and confiscation procedures. Police investigation of cognizable offences remains possible, but seizure under criminal procedure requires compliance with mandatory reporting safeguards. Continued police detention without invoking the applicable GST, Customs or criminal-procedure mechanism is unauthorized. Goods may remain temporarily with police to allow competent authorities to initiate lawful action; otherwise detention and seizure become illegal. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392296