Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
A search must be founded on information giving rise to reason to believe, because search and seizure are invasive acts requiring jurisdictional material; absence of such information invalidates a search. Inspection of seized assets, however, is verificatory and not invasive, so it does not require the same information or reason to believe; inspection may be conducted if it serves any of the purposes of the Act, and a notice under the relevant rules need only be a reasonable notice to the custodian, not a reasoned order. Notices connected to a pending inquiry satisfy the statutory test; the writ challenging the inspections was dismissed.
A search must be founded on information giving rise to reason to believe, because search and seizure are invasive acts requiring jurisdictional material; absence of such information invalidates a search. Inspection of seized assets, however, is verificatory and not invasive, so it does not require the same information or reason to believe; inspection may be conducted if it serves any of the purposes of the Act, and a notice under the relevant rules need only be a reasonable notice to the custodian, not a reasoned order. Notices connected to a pending inquiry satisfy the statutory test; the writ challenging the inspections was dismissed.
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