https://www.taxtmi.com/caselaws?id=287929 The court upheld the legality of the search and seizure conducted by Customs officials, finding that they were in accordance with the law. The court determined that while some notices issued under Section 171-A of the Sea Customs Act were valid, others potentially violated the firm's constitutional rights against self-incrimination under Article 20(3). It was clarified that individuals could refuse to provide self-incriminating evidence despite complying with the notices. The court allowed the Customs officials' appeal, set aside the order quashing the notices, dismissed the firm's cross-objection, and rejected the firm's application for writs. en-us Fri, 19 Sep 1958 00:00:00 +0530 Mon, 11 May 2020 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287929 The court upheld the legality of the search and seizure conducted by Customs officials, finding that they were in accordance with the law. The court determined that while some notices issued under Section 171-A of the Sea Customs Act were valid, others potentially violated the firm's constitutional rights against self-incrimination under Article 20(3). It was clarified that individuals could refuse to provide self-incriminating evidence despite complying with the notices. The court allowed the Customs officials' appeal, set aside the order quashing the notices, dismissed the firm's cross-objection, and rejected the firm's application for writs. Case-Laws Customs Fri, 19 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287929