https://www.taxtmi.com/caselaws?id=217327 The court upheld the search and seizure conducted under Section 105 of the Customs Act, 1962, finding that the authorizing officer had recorded satisfaction for invoking powers. The court emphasized the need for the officer to satisfy about the regularity of their actions and highlighted the limited role of the court in examining subjective satisfaction. It was concluded that the authority had sufficient material to form a reason to believe, and the authorization was not issued arbitrarily. Consequently, the petition challenging the search and seizure was dismissed. en-us Fri, 20 May 2011 00:00:00 +0530 Mon, 18 Mar 2013 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217327 The court upheld the search and seizure conducted under Section 105 of the Customs Act, 1962, finding that the authorizing officer had recorded satisfaction for invoking powers. The court emphasized the need for the officer to satisfy about the regularity of their actions and highlighted the limited role of the court in examining subjective satisfaction. It was concluded that the authority had sufficient material to form a reason to believe, and the authorization was not issued arbitrarily. Consequently, the petition challenging the search and seizure was dismissed. Case-Laws Customs Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217327