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Analysing the Practice of Income Tax Authorities and Customs Authorities to Hand Over Seized Materials to One Another

Vol 7 , Issue 2 , July - December 2020 | Pages: 83-90 | Perspective  

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Author Details ( * ) denotes Corresponding author

1. * Vijay Shekhar Jha, Advocate, Law, Independent, Patna, Bihar, India (
2. Kushagra Aman, Advocate, Law, Independent, Patna, Bihar, India (

Tax officers, viz. Income Tax officers and Custom Officers have been observed to have been sharing the articles, documents seized in exercise of special provisions of Income Tax Acct,1961 and Customs Act,1962. This practice of handing over materials seized under specials Acts has been going on in the name of ‘Inter-Departmental Co- operation’. It is in this light that this article analyses legality of this practice on legal touchstone.


Seizure; Income tax; Customs authorities; Power to requisition, Handing over seized item.


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