https://www.taxtmi.com/article/detailed?id=11830 The power to search under the Customs Act is limited to locating and seizing movable goods and documents relevant to proceedings; it does not include an implied authority to seal immovable premises. Sealing is a drastic interference with property and commercial rights and requires express statutory power. Search must be confined to relevant material and cannot be used as a fishing expedition; immovable property may only be attached and sold through prescribed recovery procedures. en-us Sat, 09 Sep 2023 09:40:25 +0530 Sat, 09 Sep 2023 09:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11830 The power to search under the Customs Act is limited to locating and seizing movable goods and documents relevant to proceedings; it does not include an implied authority to seal immovable premises. Sealing is a drastic interference with property and commercial rights and requires express statutory power. Search must be confined to relevant material and cannot be used as a fishing expedition; immovable property may only be attached and sold through prescribed recovery procedures. Articles Customs - Import - Export - SEZ Sat, 09 Sep 2023 09:40:25 +0530 https://www.taxtmi.com/article/detailed?id=11830