https://www.taxtmi.com/caselaws?id=192847 Search authority under the Foreign Exchange Regulation Act depended on an objective, pre-existing reason to believe that relevant documents were secreted at the premises; stale or uncorroborated material was insufficient to justify the authorization. The text also states that the statutory search safeguards incorporated from the Code of Criminal Procedure had to be strictly followed, including the prescribed procedural formalities. On the stated facts, the authorization and consequential seizure were treated as invalid for want of adequate grounds and non-compliance with mandatory procedure, and the seized documents were ordered to be returned except for those already relied on in adjudication. en-us Fri, 18 Jul 1975 00:00:00 +0530 Mon, 26 Jun 2017 16:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192847 Search authority under the Foreign Exchange Regulation Act depended on an objective, pre-existing reason to believe that relevant documents were secreted at the premises; stale or uncorroborated material was insufficient to justify the authorization. The text also states that the statutory search safeguards incorporated from the Code of Criminal Procedure had to be strictly followed, including the prescribed procedural formalities. On the stated facts, the authorization and consequential seizure were treated as invalid for want of adequate grounds and non-compliance with mandatory procedure, and the seized documents were ordered to be returned except for those already relied on in adjudication. Case-Laws FEMA Fri, 18 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192847