https://www.taxtmi.com/caselaws?id=289585 Section 96(1) authorises a search warrant only for an inquiry, trial or other proceeding under the Code, and not merely to aid police or customs investigation. The provision may operate before formal proceedings begin if the warrant is genuinely needed for an inquiry about to be made, but that condition was not met here because the warrant was issued to assist investigation. The Court also required independent judicial satisfaction on adequate material; reliance on a bare police statement, without examining the informant or assessing necessity and alternatives, was insufficient. The warrant was therefore unlawful, and the seized documents were ordered to be returned. en-us Thu, 31 Aug 1939 00:00:00 +0530 Mon, 19 Jul 2021 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289585 Section 96(1) authorises a search warrant only for an inquiry, trial or other proceeding under the Code, and not merely to aid police or customs investigation. The provision may operate before formal proceedings begin if the warrant is genuinely needed for an inquiry about to be made, but that condition was not met here because the warrant was issued to assist investigation. The Court also required independent judicial satisfaction on adequate material; reliance on a bare police statement, without examining the informant or assessing necessity and alternatives, was insufficient. The warrant was therefore unlawful, and the seized documents were ordered to be returned. Case-Laws Customs Thu, 31 Aug 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289585