https://www.taxtmi.com/caselaws?id=40413 Searches authorised under Rule 201 of the Central Excise Rules had to follow Section 165 of the Code of Criminal Procedure, 1898, because Section 18 of the Central Excises and Salt Act, 1944 required searches under the Act and Rules to be conducted in accordance with the Code. The Court treated a Rule 201 search as one made for investigation of an offence, so the procedural safeguards in Section 165 applied. Recording reasons was an essential safeguard, not a mere formality, and failure to do so meant the search was not lawfully carried out and was illegal. en-us Wed, 14 Oct 1959 00:00:00 +0530 Wed, 03 Sep 2014 22:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40413 Searches authorised under Rule 201 of the Central Excise Rules had to follow Section 165 of the Code of Criminal Procedure, 1898, because Section 18 of the Central Excises and Salt Act, 1944 required searches under the Act and Rules to be conducted in accordance with the Code. The Court treated a Rule 201 search as one made for investigation of an offence, so the procedural safeguards in Section 165 applied. Recording reasons was an essential safeguard, not a mere formality, and failure to do so meant the search was not lawfully carried out and was illegal. Case-Laws Income Tax Wed, 14 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40413