https://www.taxtmi.com/caselaws?id=392296 A fiscal statute with its own inspection, search and seizure framework must be followed before the police can continue detention of goods and vehicles for alleged tax violations. Under the Assam GST Act, the proper officer must record reasons to believe and authorise action under Section 67; under the Customs Act, search and seizure, and any arrest or confiscation, must proceed through the statutory mechanism. Seizure under the CrPC can also sustain detention only if the mandatory reporting requirements are complied with. The note emphasises that police cannot bypass these self-contained procedures, and detention becomes unauthorized if the relevant statutory safeguards are not invoked or followed. 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 A fiscal statute with its own inspection, search and seizure framework must be followed before the police can continue detention of goods and vehicles for alleged tax violations. Under the Assam GST Act, the proper officer must record reasons to believe and authorise action under Section 67; under the Customs Act, search and seizure, and any arrest or confiscation, must proceed through the statutory mechanism. Seizure under the CrPC can also sustain detention only if the mandatory reporting requirements are complied with. The note emphasises that police cannot bypass these self-contained procedures, and detention becomes unauthorized if the relevant statutory safeguards are not invoked or followed. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392296