https://www.taxtmi.com/caselaws?id=280241 Mandatory pre-search safeguards under section 55 of the A.P. Excise Act and section 100(4) CrPC must be strictly followed before a warrantless search. The officer must record the grounds of belief for the search, and independent witnesses must be associated in the prescribed manner, with a written order where required. On the stated facts, the officials searched the vehicle without recording the necessary grounds and without complying with the statutory procedure. The search was therefore held illegal and without jurisdiction, and the conviction based on that search could not be sustained; the conviction and sentence were set aside. en-us Tue, 27 Nov 2001 00:00:00 +0530 Fri, 26 Apr 2019 14:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280241 Mandatory pre-search safeguards under section 55 of the A.P. Excise Act and section 100(4) CrPC must be strictly followed before a warrantless search. The officer must record the grounds of belief for the search, and independent witnesses must be associated in the prescribed manner, with a written order where required. On the stated facts, the officials searched the vehicle without recording the necessary grounds and without complying with the statutory procedure. The search was therefore held illegal and without jurisdiction, and the conviction based on that search could not be sustained; the conviction and sentence were set aside. Case-Laws Central Excise Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280241