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    <title>SEIZURE DURING SEARCH PROCEEDINGS</title>
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    <description>Seizure during search proceedings is authorized where a Proper Officer forms reasons to believe; the Search Authorization itself permits seizure of goods and documents relevant to proceedings. Seizures are effected by an Order of Seizure with specified particulars and a detailed inventory; where seizure is impracticable an Order of Prohibition restrains dealing. Seized goods may be provisionally released on bond and bank guarantee, and notified goods may be finally released on specified payment. A Show Cause Notice should ordinarily be issued within six months, extendable for sufficient cause; failure to issue requires unconditional return of seized goods.</description>
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    <pubDate>Tue, 25 Feb 2025 16:48:00 +0530</pubDate>
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      <title>SEIZURE DURING SEARCH PROCEEDINGS</title>
      <link>https://www.taxtmi.com/manuals?id=7676</link>
      <description>Seizure during search proceedings is authorized where a Proper Officer forms reasons to believe; the Search Authorization itself permits seizure of goods and documents relevant to proceedings. Seizures are effected by an Order of Seizure with specified particulars and a detailed inventory; where seizure is impracticable an Order of Prohibition restrains dealing. Seized goods may be provisionally released on bond and bank guarantee, and notified goods may be finally released on specified payment. A Show Cause Notice should ordinarily be issued within six months, extendable for sufficient cause; failure to issue requires unconditional return of seized goods.</description>
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      <pubDate>Tue, 25 Feb 2025 16:48:00 +0530</pubDate>
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