https://www.taxtmi.com/caselaws?id=101004 Section 37 of the Foreign Exchange Regulation Act, 1973 permits a search where the authorised officer has a bona fide reason to believe, based on relevant material, that documents useful to an investigation are secreted, and the grounds of belief need not be recorded in the warrant itself. Allegations of personal mala fides must rest on credible particulars; vague assertions do not vitiate the search or seizure. Alleged tampering was not proved, and even an assumed illegality in the search does not automatically require return of seized documents. The challenge to the search, seizure and retention therefore failed. en-us Fri, 26 Apr 1985 00:00:00 +0530 Wed, 08 Feb 2012 12:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101004 Section 37 of the Foreign Exchange Regulation Act, 1973 permits a search where the authorised officer has a bona fide reason to believe, based on relevant material, that documents useful to an investigation are secreted, and the grounds of belief need not be recorded in the warrant itself. Allegations of personal mala fides must rest on credible particulars; vague assertions do not vitiate the search or seizure. Alleged tampering was not proved, and even an assumed illegality in the search does not automatically require return of seized documents. The challenge to the search, seizure and retention therefore failed. Case-Laws Companies Law Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101004