https://www.taxtmi.com/caselaws?id=788439 Non-compliance with the prescribed Standard Operating Procedure during the Model Code of Conduct vitiated the SST seizure and handing over of consignments, requiring release to the person from whom they were seized; initiation of assessment proceedings against an employee/custodian absent materials showing ownership or undisclosed income was arbitrary and unjustified; claims of third party ownership are contestable factual/statutory questions unsuitable for writ adjudication and must be determined by the statutory remedy. Result: partial allowance-seized articles to be returned to the courier/custodian; third party writ dismissed as not maintainable; ultimate ownership left for statutory determination. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788439 Non-compliance with the prescribed Standard Operating Procedure during the Model Code of Conduct vitiated the SST seizure and handing over of consignments, requiring release to the person from whom they were seized; initiation of assessment proceedings against an employee/custodian absent materials showing ownership or undisclosed income was arbitrary and unjustified; claims of third party ownership are contestable factual/statutory questions unsuitable for writ adjudication and must be determined by the statutory remedy. Result: partial allowance-seized articles to be returned to the courier/custodian; third party writ dismissed as not maintainable; ultimate ownership left for statutory determination. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788439