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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Authority and jurisdiction - Power to search versus Power to ...

Customs

July 28, 2023

Authority and jurisdiction - Power to search versus Power to seal u/s 105 - it does not appear that the premises of the petitioner were not available for the purpose of search and it appears that the customs authorities had straightaway resorted to take a drastic action against the petitioner to seal the premises for the purpose of searching the premises. This is certainly not permissible - Direction to unseal the premises issued - HC

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