https://www.taxtmi.com/caselaws?id=5897 A search warrant under section 37 of the Foreign Exchange Regulation Act, 1973 was sustained because the officer had relevant material and a bona fide reason to believe that documents relevant to an investigation were secreted; the grounds of belief did not have to be recorded in the warrant itself. Allegations of personal mala fides were rejected as vague and unsupported by particulars, so they did not invalidate the search and seizure. The court also held that even if some irregularity existed in the search, seizure was not automatically vitiated and the seized documents were not required to be returned, especially where no factual basis for tampering was shown. en-us Fri, 26 Apr 1985 00:00:00 +0530 Fri, 26 Oct 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5897 A search warrant under section 37 of the Foreign Exchange Regulation Act, 1973 was sustained because the officer had relevant material and a bona fide reason to believe that documents relevant to an investigation were secreted; the grounds of belief did not have to be recorded in the warrant itself. Allegations of personal mala fides were rejected as vague and unsupported by particulars, so they did not invalidate the search and seizure. The court also held that even if some irregularity existed in the search, seizure was not automatically vitiated and the seized documents were not required to be returned, especially where no factual basis for tampering was shown. Case-Laws Income Tax Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5897