Although GST and customs laws allow tax authorities to seize passports in certain circumstances, this may not be the case in cases of impoundment. Section 10(3) of the Passport Act lists various circumstances in which passports may be seized by the Passport Authority. This includes the issuance of a warrant or summons or order prohibiting the departure of the passport holder from India, by any court under any law for the time being in force.

Therefore, all things considered, it is also important to understand the difference between ‘seizure’ and ‘seizure’, as the former seems to fall within the jurisdiction of the tax authorities, while the latter appears to fall within the jurisdiction of the tax authority alone. passports. These terms, although used synonymously in various contexts, differ in meaning and effect.

The supreme court in the case of Suresh Nanda v. CBImade a notable distinction between these two terms. It has been observed that a seizure is made at a specific moment of taking possession of a property. However, if, after the seizure, the property is kept for a certain time, this retention is equivalent to a seizure. The apex court referred to Section 10A of the Passport Act, according to which passports may be retained by the Central Government or any designated officer, for a period up to four weeks or any extended period provided under the said article. Thereafter, it can only be seized by order of the Passport Authority. It was further observed that while the police may have the power to seize a passport under the Criminal Procedure Code, 1973, which authorizes the seizure of “property”, only the Passport Authority has the power to seize a passport, in terms of passports. Act. Indeed, the Passport Law is a special law and the special law prevails over the general law.

Borrowing the same principle, it is perhaps possible to state that although a passport is considered a “document” capable of being seized under section 110(3) of the Customs Act or the Section 67 of the CGST, Customs or GST ACT Authorities are not empowered to seize the same passport as only the Passport Authority can seize a passport under the Passport Act. Thus, retention of a seized passport for an extended period could be considered a border seizure measure, which goes beyond the seizure power granted to the tax authorities.

Therefore, passport seizure and passport seizure are two different things. Customs or GST authorities may have the power to seize passports in certain demanding circumstances. However, they cannot seize passports. If the tax authorities consider that the circumstances set out in Article 10(3) of the Passport Act exist and the passport merits seizure, then they may communicate this order in writing to the airport authority and the passport authority, which will then give effect to this order. order.

That said, the judicial trend highlights the need for a balanced approach. There is no one-size-fits-all answer that can apply to all situations. The facts, circumstances and seriousness of each case must be considered subjectively.