https://www.taxtmi.com/caselaws?id=753474 Jurisdiction to search and seize goods depends on the enabling notification or statute conferring that power. The Gauhati High Court noted that the Bureau of Investigation (Economic Offences) notification was limited to specified offences in its Schedule and did not authorise action for a general theft allegation or for search and seizure of suspected smuggled goods. As the Customs Act vests such powers in designated customs officers, the foundational jurisdictional fact for the Bureau's action was absent. The search and seizure were therefore held to be without jurisdiction and were set aside. en-us Thu, 21 Mar 2024 00:00:00 +0530 Sun, 02 Jun 2024 01:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753474 Jurisdiction to search and seize goods depends on the enabling notification or statute conferring that power. The Gauhati High Court noted that the Bureau of Investigation (Economic Offences) notification was limited to specified offences in its Schedule and did not authorise action for a general theft allegation or for search and seizure of suspected smuggled goods. As the Customs Act vests such powers in designated customs officers, the foundational jurisdictional fact for the Bureau's action was absent. The search and seizure were therefore held to be without jurisdiction and were set aside. Case-Laws GST Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753474