https://www.taxtmi.com/caselaws?id=276462 Possession of cocaine without a licence, with knowledge of unlawful import and non-payment of prescribed duty, constituted an offence under the United Provinces Excise Act. Although the legality of the house search was doubtful and no search warrant had been obtained, recovery of the excisable article from the accused's house and the surrounding facts supported conviction. House searches in such circumstances should ordinarily be preceded by a search warrant. The conviction was restored and the acquittal was set aside. en-us Wed, 19 Mar 1913 00:00:00 +0530 Mon, 12 Nov 2018 14:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276462 Possession of cocaine without a licence, with knowledge of unlawful import and non-payment of prescribed duty, constituted an offence under the United Provinces Excise Act. Although the legality of the house search was doubtful and no search warrant had been obtained, recovery of the excisable article from the accused's house and the surrounding facts supported conviction. House searches in such circumstances should ordinarily be preceded by a search warrant. The conviction was restored and the acquittal was set aside. Case-Laws Central Excise Wed, 19 Mar 1913 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276462