https://www.taxtmi.com/caselaws?id=44628 Statutory protection applied to a Customs officer who seized and confiscated vehicles in purported exercise of powers under the Customs Act, because the acts were done in good faith under that statute and prosecution was therefore not maintainable. Vehicles that had vested in the Union after confiscation were treated as Union property and, under Article 285, could not be subjected to State motor vehicle tax absent parliamentary authorisation. On that basis, the tax demand was unsustainable and the continuation of the criminal proceedings was held to be an abuse of process, with the cognizance proceedings and non-bailable warrant quashed. en-us Fri, 31 Jan 1997 00:00:00 +0530 Thu, 01 Jul 2010 13:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44628 Statutory protection applied to a Customs officer who seized and confiscated vehicles in purported exercise of powers under the Customs Act, because the acts were done in good faith under that statute and prosecution was therefore not maintainable. Vehicles that had vested in the Union after confiscation were treated as Union property and, under Article 285, could not be subjected to State motor vehicle tax absent parliamentary authorisation. On that basis, the tax demand was unsustainable and the continuation of the criminal proceedings was held to be an abuse of process, with the cognizance proceedings and non-bailable warrant quashed. Case-Laws Customs Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44628