CBITC Not Required to Provide Legal Advice on Goods Interception Procedures; Consult Legal Advisors for Guidance.

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....There is no such obligation on the Central Board of Indirect Taxes and Customs (CBITC) and the counsel for the petitioner has not cited any authority holding so, to advise the petitioner on, the authority under which goods in movement are intercepted, detained and/or procedure to be adopted thereafter and the scope of verification of documents etc. The petitioner, if in doubt as to the legal position, instead of seeking legal counsel of its advisors/advocates, cannot turn to respondent No. 2 CBITC to give legal opinion. - HC....