https://www.taxtmi.com/caselaws?id=415529 Seizure of goods and documents under the Customs Act must be made by a "Proper Officer" authorised by the Board; an Investigating Officer of the DRI, not being a Customs officer or Proper Officer for section 110 purposes, lacks jurisdiction to effect seizure. The text reiterates that the Supreme Court's ruling in Canon India is binding on government officials and must be implemented in practice. It also records the court's concern that ignoring binding precedent leads to repetitive litigation and harassment, and directs circulation of the judgment to concerned departmental and sensitisation measures to ensure compliance. en-us Tue, 12 Oct 2021 00:00:00 +0530 Wed, 08 Dec 2021 08:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415529 Seizure of goods and documents under the Customs Act must be made by a "Proper Officer" authorised by the Board; an Investigating Officer of the DRI, not being a Customs officer or Proper Officer for section 110 purposes, lacks jurisdiction to effect seizure. The text reiterates that the Supreme Court's ruling in Canon India is binding on government officials and must be implemented in practice. It also records the court's concern that ignoring binding precedent leads to repetitive litigation and harassment, and directs circulation of the judgment to concerned departmental and sensitisation measures to ensure compliance. Case-Laws Customs Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415529