https://www.taxtmi.com/caselaws?id=776929 The HC held the seizures and retention by the SST and District authorities unlawful for failing to follow SOPs; consignments were improperly kept beyond seven days and documentation conflicted. Proceedings under s.148 against the employee who was transporting the consignments were quashed for lack of prima facie basis; the IT Department may, however, proceed against the 37 jewellers/consignors based on collected information. The court directed the Deputy Commissioner of Income Tax (Central-2) to release the jewellery, found fault with departmental centralization and delay, and awarded costs of Rs.50,000 to the petitioners. en-us Mon, 18 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 11:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776929 The HC held the seizures and retention by the SST and District authorities unlawful for failing to follow SOPs; consignments were improperly kept beyond seven days and documentation conflicted. Proceedings under s.148 against the employee who was transporting the consignments were quashed for lack of prima facie basis; the IT Department may, however, proceed against the 37 jewellers/consignors based on collected information. The court directed the Deputy Commissioner of Income Tax (Central-2) to release the jewellery, found fault with departmental centralization and delay, and awarded costs of Rs.50,000 to the petitioners. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776929