Search Results for "Seized articles"

2614 result(s) found

Scroll Down To Discover

Found 2614 result(s)

© Image Copyrights Juris Services & Technology

Supreme Court Upholds Revenue Authorities' Search and Seizure Under Section 132 of Income-tax Act, 1961. Bona Fide Exercise of Power Not Vitiated by Mere Irregularities or Error in Seizing Some Irrelevant Documents.

The case arose from search and seizure operations conducted under Section 132 of the Income-tax Act, 1961 at the premises of M/s. Seth Brothers, who c...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Interim Custody of Vehicle in NDPS Case — Owner Not Implicated, Vehicle Not Used for Conveyance of Contraband. Lorry owner's application for interim custody allowed as vehicle was hired for lawful transport and owner was not an accused, with no evidence of owner's complicity.

The appellant, Denash, is the owner of a lorry bearing registration number TN 52 Q 0315 (Ashok Leyland, 14 wheeler). The vehicle was lawfully hired fo...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows Release of Seized Vehicle Under Section 451 Cr.P.C. in NDPS Case — Petitioner Entitled to Interim Custody of Scorpio Car. Vehicle Not Required for Evidence, Continued Detention Causes Hardship; Release Ordered on Conditions Including Bank Guarantee and Undertaking.

The petitioner, J.R. Ravikumar, filed a criminal petition under Section 482 Cr.P.C. challenging the orders dated 31.05.2019 passed by the III Addl. Se...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Challenging Seizure of Gum by Forest Officials — Transit Passes Valid and Seizure Without Authority Under Forest Act. Petitioner had valid contract and transit passes for gum collection; seizure at destination without proper authority held illegal.

The petitioner, Arjun Ratansing Jadhav, was the highest bidder in an auction for collection of gum from Chalisgaon forest area for the period 26.11.20...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Quashes NDPS Proceedings Against Petitioner for Lack of Evidence of Conscious Possession and Commercial Quantity. Court holds that mere presence in a vehicle with contraband does not constitute possession under Section 20(b)(ii)(A) of NDPS Act without proof of knowledge and control.

The petitioner, Mr. Kalam Narendra, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 482 of the Code of...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Loss Deduction for Confiscated Foreign Currency in Income Tax Reference. Foreign currency confiscated by customs authorities under FERA held allowable as business loss under Income Tax Act, 1961, even though treated as undisclosed income.

The case involves an income tax reference by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) for the assessment year 1982-83...