https://www.taxtmi.com/caselaws?id=42700 The Kerala HC held that Customs may seize and retain a passport under Section 110(3) of the Customs Act when, in their opinion, it is useful for or relevant to proceedings under that Act. The passport was treated as relevant evidence because it formed the basis of the travel leading to the customs proceedings. Section 14 of the Passports Act was found inapplicable, as it concerns offences or misuse connected with passports and does not displace the Customs Act power to seize a passport for evidentiary purposes. The challenge to the seizure and retention therefore failed. en-us Tue, 04 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 17:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42700 The Kerala HC held that Customs may seize and retain a passport under Section 110(3) of the Customs Act when, in their opinion, it is useful for or relevant to proceedings under that Act. The passport was treated as relevant evidence because it formed the basis of the travel leading to the customs proceedings. Section 14 of the Passports Act was found inapplicable, as it concerns offences or misuse connected with passports and does not displace the Customs Act power to seize a passport for evidentiary purposes. The challenge to the seizure and retention therefore failed. Case-Laws Customs Tue, 04 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42700