https://www.taxtmi.com/caselaws?id=751360 The Bombay HC ruled that the Deputy Commissioner of Customs lacked jurisdiction to issue a communication preventing a petitioner from transferring her flat without prior NOC, despite investigations against her husband. The court held that Customs officials have no authority under the Customs Act to proceed against third-party property, including spouses' assets. Even if the husband claimed ownership of the flat, only he could challenge the petitioner's ownership under the Prohibition of Benami Property Transactions Act, 1988, not customs authorities. The communication was issued without legal authority and the petition succeeded. en-us Fri, 05 Apr 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751360 The Bombay HC ruled that the Deputy Commissioner of Customs lacked jurisdiction to issue a communication preventing a petitioner from transferring her flat without prior NOC, despite investigations against her husband. The court held that Customs officials have no authority under the Customs Act to proceed against third-party property, including spouses' assets. Even if the husband claimed ownership of the flat, only he could challenge the petitioner's ownership under the Prohibition of Benami Property Transactions Act, 1988, not customs authorities. The communication was issued without legal authority and the petition succeeded. Case-Laws Customs Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751360