Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (3) TMI 1218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority to seal or to carry out any search seizure procedure. If any offence is found to be committed, at the most, the police can request for the same to the Department or to the Central Government. The police has no authority to carry out any search operation which is beyond their jurisdiction. The police was not authorized to file such complaint or proceedings against the present applicants who are high ranked officials of the Customs Department. In view of clear provisions of Section 155 of the Act also, no proceedings could be allowed against the applicants. On that count also, the complaint deserves to be quashed. There appears no iota of evidence or material to prosecute the present applicant in connection with the impugne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourt clearly noted that since the bonded warehouse was situated within the territorial jurisdiction of the Customs Department and the Central Government, without obtaining prior permission of the Customs Department or the Central Government, the police has no authority to seal or to carry out any search seizure procedure. If any offence is found to be committed, at the most, the police can request for the same to the Department or to the Central Government. The police has no authority to carry out any search operation which is beyond their jurisdiction. 6. Learned advocate Mr. Ankit Shah has pointed out that the officials of the Customs Department were very much vigilant and they carried out the search seizure procedure and the matte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... horized to file such complaint or proceedings against the present applicants who are high ranked officials of the Customs Department. In view of clear provisions of Section 155 of the Act also, no proceedings could be allowed against the applicants. On that count also, the complaint deserves to be quashed. 8. In view of above, there appears no iota of evidence or material to prosecute the present applicant in connection with the impugned F. I. R. Hence, this application is allowed. The impugned F. I. R. being C. R. No. II 3418 of 2012 registered with Gandhidham A Division Police Station and other consequent proceedings arising out of the same are hereby quashed and set aside qua the present applicants. Direct service is permitted. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates