Police Cannot Investigate Illegal Import Violations; Only CGST/AGST Act Authorities Have Jurisdiction for Tax-Related Cases.

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....Jurisdiction - Illegal import - the police authorities would have no jurisdiction and power to investigate as regards violation of the provisions of the taxation laws as the same are governed by the provisions of the CGST Act, 2017 or AGST Act, 2017 under which there are separate investigative agencies.....