https://www.taxtmi.com/caselaws?id=171394 SC held the search warrant and warrant of authorisation lawful and the seizures valid, finding sufficient material for the officer's "reason to believe" and rejecting demands to disclose underlying intelligence. Allegations of personal malice, document tampering and irregular account details were dismissed as unfounded. As documents were properly sealed under the authorisation, the Enforcement Directorate may legitimately close proceedings without retrospectively characterising the initial search as mala fide. The appeal was dismissed with no order as to costs. en-us Fri, 26 Apr 1985 00:00:00 +0530 Thu, 30 Oct 2025 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171394 SC held the search warrant and warrant of authorisation lawful and the seizures valid, finding sufficient material for the officer's "reason to believe" and rejecting demands to disclose underlying intelligence. Allegations of personal malice, document tampering and irregular account details were dismissed as unfounded. As documents were properly sealed under the authorisation, the Enforcement Directorate may legitimately close proceedings without retrospectively characterising the initial search as mala fide. The appeal was dismissed with no order as to costs. Case-Laws FEMA Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171394