https://www.taxtmi.com/caselaws?id=296624 The Supreme Court of India dismissed the special leave petition, leaving the question of law open. Verification of stocks under Section 110(IB) of the Customs Act, 1962, is to be conducted by a Judicial Magistrate or authorized person. No objections were raised by the parties, and pending applications are to be resolved. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 30 Jul 2021 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296624 The Supreme Court of India dismissed the special leave petition, leaving the question of law open. Verification of stocks under Section 110(IB) of the Customs Act, 1962, is to be conducted by a Judicial Magistrate or authorized person. No objections were raised by the parties, and pending applications are to be resolved. Case-Laws Customs Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296624