Bombay High Court slams Customs Authorities for sealing of premises – Says no such explicit power u/s 105 of the Customs Act

No explicit power under section 105 for Customs authorities to seal premises. Sealing of premises is a drastic action tinkering with substantive rights to hold, use and occupy property that may be used for business purposes or otherwise, hence, violative of Article 19(1)(g) and Article 300A of Constitution.

Case Details: Narayan Power Solutions vs Union of India – reported in (2023) 8 Centax 261 (Bom.)