Search and seizure proceedings - Extension of seizure period - ...

Court Rules on Seizure Period Extension; No Directive Needed Due to Deemed Service u/s 110(2) Proviso.

October 7, 2020

Case Laws     Customs     HC

Search and seizure proceedings - Extension of seizure period - The communication issued to the appellants, which is of the Investigating Officer merely informing the extension, again without the reasons being explicitly stated therein - Since the period stands extended to 14.10.2020, even now there could be a service effected, which would satisfy the mandate under the proviso to Section 110(2). There is however, no warrant to issue a direction to effect such service, since there is a deemed service and information conveyed as to the reasons for extension. - HC

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