Law:

Section:

Section 132B of the Income-tax Act, 1961 - Deductions - Search & Seizure - Refained assets, application of Where four gunny bags were seized from petitioners at Old Delhi Railway Station and their case was that custody of goods was given to them by respective owners and they were to book same to Ahmedabad by train and petitioners requested for handing over said items to them on ground that they were merely couriers, petitioners were to be directed to move an application before jurisdictional authority [Case remanded] Four gunny bags were seized from the petitioners at Old Delhi Railway Station. Their case was that the custody of the goods was given to them by the respective owners and they were to book the same to Ahmedabad by train and the petitioners requested for handing over the said items to them on the ground that they were merely couriers. Held that, section 132B provides the mechanism for application for requisitioning assets. It was not in dispute that the petitioners were assessed by the Assessing Officer at Ahmedabad under the charge of the Commissioner, Ahmedabad-I. Therefore, going by the aforesaid consideration it would be appropriate for the petitioners to move an application before the jurisdictional authority for the release of the goods. R.K. Sinha and Dr. Prabhat Kumar for the Petitioner. Ms. P.L. Bansal, Ms. Anshul Sharma, Ms. Shawana and Salim Ahmed for the Respondent. JUDGMENT A.K. Sikri, J. - The present writ petition has been filed by the petitioners, who claimed to be angadia (courier), for release of four gunny bags which were seized from them at Old Delhi Railway Station. Their case is that the custody of the goods was given to them by the respective owners and they were to book the same to Ahmedabad by Ashram Express Train. 2. As per the respondents, information was received in the Information Wing on June 17, 2008, from SHO, Police Station-Old Delhi Railway Station that they had intercepted three persons namely Sh. Shanti Lal, Sh. Ukkaji and Sh. Govind on June 16, 2008 with four gunny bags containing silver/gold jewellery bricks and gold biscuits. As per the information the aforesaid three persons were carrying those four gunny…

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