Rajendran Chingaravelu vs Mr. R.K. Mishra, Addl.Commissioner Of I ...

The Supreme Court addressed the appellant's grievances regarding the illegal detention and seizure of Rs.65 lakhs by Income Tax officials at Chennai Airport, asserting violations of Article 21 of the Constitution. The Court held that the appellant's detention for over 15 hours without justifiable cause constituted a breach of his fundamental rights, and the seizure of cash was unlawful as it was conducted without proper justification despite the appellant providing evidence of the source of funds. The Court ordered the return of the seized amount without interest, emphasizing the need for adherence to legal protocols by tax authorities.