https://www.taxtmi.com/caselaws?id=440861 The HC ruled that the Customs authorities did not have the authority to seal office premises under Section 105 of the Customs Act, 1962, without notice, as such action exceeds the scope of search powers. The Court ordered the unsealing of the petitioner's premises, allowing a search operation limited to relevant transactions, and mandated cooperation from both customs officers and the petitioner's representatives. The decision underscored the necessity of adhering to legal procedures and respecting constitutional rights related to property and business during search operations. en-us Tue, 25 Jul 2023 00:00:00 +0530 Thu, 16 Nov 2023 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440861 The HC ruled that the Customs authorities did not have the authority to seal office premises under Section 105 of the Customs Act, 1962, without notice, as such action exceeds the scope of search powers. The Court ordered the unsealing of the petitioner's premises, allowing a search operation limited to relevant transactions, and mandated cooperation from both customs officers and the petitioner's representatives. The decision underscored the necessity of adhering to legal procedures and respecting constitutional rights related to property and business during search operations. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440861