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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Jurisdiction - Illegal import - the initial seizure of areca ...


Assam Police Seize Areca Nuts and Trucks; Jurisdiction Shifts to Customs for Smuggling Investigation Under Customs Act, 1962.

November 8, 2019

Case Laws     GST     HC

Jurisdiction - Illegal import - the initial seizure of areca nuts and the trucks by the Assam Police cannot be said to be without authority. But in view of the subsequent disclosures that these areca nuts were smuggled and transported by the trucks, the Customs authorities under the Customs Act, 1962 would now be the proper authorities to investigate the alleged offences

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