https://www.taxtmi.com/caselaws?id=221891 The court found that the search conducted under Section 105 of the Customs Act was invalid due to discrepancies in the authorization process and lack of a valid reason to believe that it would lead to goods liable for confiscation or relevant documents. Emphasizing the necessity for proper authorization, the court quashed the search, ruling it not in accordance with the law. The decision was absolute with no costs awarded. en-us Tue, 14 Aug 2012 00:00:00 +0530 Thu, 04 Apr 2013 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221891 The court found that the search conducted under Section 105 of the Customs Act was invalid due to discrepancies in the authorization process and lack of a valid reason to believe that it would lead to goods liable for confiscation or relevant documents. Emphasizing the necessity for proper authorization, the court quashed the search, ruling it not in accordance with the law. The decision was absolute with no costs awarded. Case-Laws Customs Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221891