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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Search and seizure: authorization by a Joint Commissioner or higher required where goods or documents are believed hidden.</h1> An officer of the rank of Joint Commissioner or above may give written authorization to an officer to search premises and seize goods, documents, books or things, but only where that senior officer has reasons to believe goods liable to confiscation or documents or books or things relevant to proceedings are hidden at the place.

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