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    <title>2024 (5) TMI 790 - Supreme Court</title>
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    <description>Delayed reporting of a seizure to the Magistrate under Section 102(3) of the Code of Criminal Procedure does not by itself invalidate a lawful seizure under Section 102(1), because reporting is a separate procedural and supervisory requirement, not a jurisdictional condition precedent. &quot;Forthwith&quot; was construed to mean prompt reporting with reasonable speed in the circumstances, so the Magistrate must consider whether any delay is reasonably explained. An unexplained delay may invite evidentiary scrutiny or administrative action, but it does not automatically vitiate the seizure.</description>
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    <pubDate>Mon, 13 May 2024 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 790 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=752737</link>
      <description>Delayed reporting of a seizure to the Magistrate under Section 102(3) of the Code of Criminal Procedure does not by itself invalidate a lawful seizure under Section 102(1), because reporting is a separate procedural and supervisory requirement, not a jurisdictional condition precedent. &quot;Forthwith&quot; was construed to mean prompt reporting with reasonable speed in the circumstances, so the Magistrate must consider whether any delay is reasonably explained. An unexplained delay may invite evidentiary scrutiny or administrative action, but it does not automatically vitiate the seizure.</description>
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      <pubDate>Mon, 13 May 2024 00:00:00 +0530</pubDate>
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