https://www.taxtmi.com/caselaws?id=759717 Interim protection against coercive customs action was refused where the allegations on a prima facie view involved smuggling and seizure of gold treated as prohibited goods under the Customs Act, 1962. The Court read the customs definitions and offence provisions to note that offences involving prohibited goods, and certain serious duty-evasion cases, are cognizable, while other offences are non-cognizable. On the materials before it, Section 155 of the Code of Criminal Procedure, 1973 was held inapplicable for interim restraint. The broader constitutional challenge and final factual questions were left for decision in the main proceedings. en-us Wed, 21 Aug 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759717 Interim protection against coercive customs action was refused where the allegations on a prima facie view involved smuggling and seizure of gold treated as prohibited goods under the Customs Act, 1962. The Court read the customs definitions and offence provisions to note that offences involving prohibited goods, and certain serious duty-evasion cases, are cognizable, while other offences are non-cognizable. On the materials before it, Section 155 of the Code of Criminal Procedure, 1973 was held inapplicable for interim restraint. The broader constitutional challenge and final factual questions were left for decision in the main proceedings. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759717