https://www.taxtmi.com/caselaws?id=295617 Where a special statute prescribes search, seizure and confiscation procedures, the police cannot continue detention of trucks and goods merely on alleged GST or customs violations without the competent authorities acting under the Assam GST Act or the Customs Act in the manner required by law. A seizure under the Code of Criminal Procedure is also unsustainable unless the mandatory report to the Magistrate under Section 102(3) is made. The matter further notes that retained goods may be held only briefly to enable lawful action by the competent authorities, failing which continued detention loses legal support. en-us Mon, 25 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295617 Where a special statute prescribes search, seizure and confiscation procedures, the police cannot continue detention of trucks and goods merely on alleged GST or customs violations without the competent authorities acting under the Assam GST Act or the Customs Act in the manner required by law. A seizure under the Code of Criminal Procedure is also unsustainable unless the mandatory report to the Magistrate under Section 102(3) is made. The matter further notes that retained goods may be held only briefly to enable lawful action by the competent authorities, failing which continued detention loses legal support. Case-Laws GST Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295617