https://www.taxtmi.com/caselaws?id=434865 The power to authorise search under Section 105 of the Customs Act, 1962 depends on the Assistant Commissioner or Deputy Commissioner having objective reasons to believe, based on material on record, that goods liable to confiscation or relevant documents are secreted in a place. A bare recital that the officer was satisfied is not enough unless the record shows the material forming that belief. Section 123 of the Customs Act, 1962 governs the burden of proof after seizure and does not remove the statutory requirement for prior authorisation. As no material or report was shown to have been placed before the authorising officer, the initiation of the search and seizure proceedings was held invalid. en-us Thu, 02 Mar 2023 00:00:00 +0530 Mon, 26 Jun 2023 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434865 The power to authorise search under Section 105 of the Customs Act, 1962 depends on the Assistant Commissioner or Deputy Commissioner having objective reasons to believe, based on material on record, that goods liable to confiscation or relevant documents are secreted in a place. A bare recital that the officer was satisfied is not enough unless the record shows the material forming that belief. Section 123 of the Customs Act, 1962 governs the burden of proof after seizure and does not remove the statutory requirement for prior authorisation. As no material or report was shown to have been placed before the authorising officer, the initiation of the search and seizure proceedings was held invalid. Case-Laws Customs Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434865