https://www.taxtmi.com/caselaws?id=169492 Rule 126L(2) of the Defence of India (Amendment) Rules, 1963 was confined to search and seizure of gold and the receptacle containing it; Rule 156 supplied only ancillary powers and did not create an independent power to seize books or documents. The later insertion of an express power to seize books and documents showed that no such power previously existed. Under Section 110(3) of the Customs Act, seizure of documents was valid where the Collector had legal custody and sufficient material to regard them as relevant to proceedings. Section 105 authorised a general search for secreted documents without prior specification of each document, provided there was reason to believe they were concealed in the searched premises. en-us Thu, 09 Dec 1965 00:00:00 +0530 Thu, 23 Apr 2015 11:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169492 Rule 126L(2) of the Defence of India (Amendment) Rules, 1963 was confined to search and seizure of gold and the receptacle containing it; Rule 156 supplied only ancillary powers and did not create an independent power to seize books or documents. The later insertion of an express power to seize books and documents showed that no such power previously existed. Under Section 110(3) of the Customs Act, seizure of documents was valid where the Collector had legal custody and sufficient material to regard them as relevant to proceedings. Section 105 authorised a general search for secreted documents without prior specification of each document, provided there was reason to believe they were concealed in the searched premises. Case-Laws Indian Laws Thu, 09 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169492