https://www.taxtmi.com/caselaws?id=27217 Seizure of gold ornaments under the Gold (Control) Act was permissible only where the officer had an objectively reasonable belief of contravention; absent material showing breach or a basis for such belief, the seizure was without jurisdiction. An order under the Income-tax Act directing release of the ornaments meant the property had to be returned, and it could not be retained after that release direction. The governing principle is that seizure cannot be used for a roving enquiry, and property ordered to be released must be delivered accordingly. en-us Thu, 28 Jul 1983 00:00:00 +0530 Fri, 31 Oct 2014 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27217 Seizure of gold ornaments under the Gold (Control) Act was permissible only where the officer had an objectively reasonable belief of contravention; absent material showing breach or a basis for such belief, the seizure was without jurisdiction. An order under the Income-tax Act directing release of the ornaments meant the property had to be returned, and it could not be retained after that release direction. The governing principle is that seizure cannot be used for a roving enquiry, and property ordered to be released must be delivered accordingly. Case-Laws Income Tax Thu, 28 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27217