B.C. DALAL vs CUSTODIAN . — C.A. No. 1516/2004

Summary of C.A. No. 001516/2004 (B.C. Dalal v. Custodian) On January 2, 2006, the Supreme Court dismissed B.C. Dalal's appeal challenging a Special Court order directing the Custodian to sell ornaments and jewellery seized from his residential flat by the Income Tax Department. The Court found no infirmity in the lower court's order, noting that Dalal failed to provide documentation or affidavits proving the items belonged to his wife, daughters-in-law, or sons, instead making only vague pleas without specifying which portions of the jewellery belonged to whom. The appeal was dismissed in its entirety. This case analysis is maintained by casestatus.in based on publicly available court records.