https://www.taxtmi.com/caselaws?id=307014 The court allowed all three writ petitions, quashing the Panchanama and consequential proceedings against the petitioners due to the absence of a recorded reason to believe by the officer. The court emphasized the importance of complying with legal requirements, such as recording the "reason to believe," before conducting raids or searches, and upheld the right of petitioners to challenge actions taken without jurisdiction. en-us Tue, 01 Dec 2009 00:00:00 +0530 Mon, 13 Mar 2023 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307014 The court allowed all three writ petitions, quashing the Panchanama and consequential proceedings against the petitioners due to the absence of a recorded reason to believe by the officer. The court emphasized the importance of complying with legal requirements, such as recording the "reason to believe," before conducting raids or searches, and upheld the right of petitioners to challenge actions taken without jurisdiction. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307014