Search seizure objection proceedings must be decided independently, with seized gold inventoried and the sealed box opened.

In pending objection proceedings arising from a search and seizure, the High Court directed that the sealed tin box containing the seized gold be opened, a list of the contents be prepared and supplied to the petitioners, and the objection be decided independently in accordance with law. The authority was required to consider the objection under the relevant provision without being influenced by the prior assessment order passed under the search assessment provision. The directions ensured a fresh and uninfluenced determination of the objection on the seized articles and their contents.

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Issues: Whether, in pending objection proceedings arising out of a search and seizure action, the authority should be directed to open the sealed tin box containing the seized gold, consider the petitioners' objection, supply a list of the contents, and decide the objection independently of the prior assessment order.

Outcome: The petition was disposed of with directions that the objection be decided in accordance with law, the tin box be opened, a list of the seized gold be prepared and supplied to the petitioners, and the objection under the relevant provision be considered without being influenced by the prior order under the search assessment provision.

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