HC: Detention/Seizure by police authorities without following procedure under GST/Customs Act, unsustainable

Gauhati HC modifies the order of  Single Judge holding that seizure of areca nuts and the trucks by the police authorities of Assam cannot be said to be without authority; Observes that, police officials had detained the trucks carrying areca nuts alleging manipulation of records and forgery of documents/signatures, resulting in offence under Sections 120(B)/420/467/471 of the IPC; Refers to Section 67 of AGST Act and Section 100/101 of Customs Act, which clari...