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
Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Authority under the Customs Act to proceed against the property ...

Customs

April 15, 2024

Authority under the Customs Act to proceed against the property of a third party - Prohibition of Benami Property Transactions - The High Court emphasizes that respondent No. 2 cannot question the petitioner’s ownership of the flat, even if it was purchased by her husband. Referring to Section 3 of the Prohibition of Benami Property Transactions Act, 1988, the court states that only the husband could question the petitioner’s ownership, and any such dispute should be resolved in a civil court. - The High Court finds that respondent No. 2 lacked jurisdiction to issue the communication under the Customs Act. There is no provision allowing customs officials to attach the property of a third party, such as the petitioner, who is not connected to any recovery under the Customs Act.

View Source

 


 

You may also like:

  1. Prohibition of Benami Property Transactions (Conditions of services of Members of Adjudicating Authority) Rules, 2019

  2. Income Tax Department steps-up actions under Prohibition of Benami Property Transactions Act : Benami properties of more than ₹ 3,500 crore in more than 900 cases attached

  3. Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019

  4. Prohibition of Benami Property Transactions (Removal of Difficulties) Second Order, 2018

  5. Central Government notifies the Adjudicating Authority and Appellate Tribunal for the purpose of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988).

  6. Benami Transactions: Tracing the evolution of Benami law in India - Benami Transactions (Prohibitions) Act, 1988

  7. Levy of penalty u/s 112(a) Though adjudicating authority has invoked the provisions of Prohibition of Benami Property Transactions Act, 1988 without any empowerment to...

  8. Right to representation - who can be a authorised representative - Section 48 of the PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988 - Amended vide Removal of...

  9. Prohibition of Benami Property Transaction - funds infused into the shell companies by multiple layering in the guise of share capital or loan - as contended on the side...

  10. Benami Property - the Adjudicating Authority appointed u/s 6(1) of the Prevention of Money-laundering Act, 2002 shall discharge the functions of the Adjudicating...

 

Quick Updates:Latest Updates