https://www.taxtmi.com/caselaws?id=41519 The High Court of Punjab and Haryana, Chandigarh, ruled in favor of the petitioner, declaring the search and seizure conducted by the respondent-authorities under the Customs Act, 1962, as without jurisdiction. The court ordered the authorities to return the seized money to the petitioner, emphasizing the necessity of concrete evidence and legal grounds for such actions, highlighting the requirement for a "reason to believe" based on reasonable grounds rather than mere suspicion. The judgment allows for lawful investigations to continue while emphasizing the importance of upholding procedural safeguards in search and seizure operations. en-us Tue, 13 Dec 1983 00:00:00 +0530 Fri, 04 Jun 2010 10:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41519 The High Court of Punjab and Haryana, Chandigarh, ruled in favor of the petitioner, declaring the search and seizure conducted by the respondent-authorities under the Customs Act, 1962, as without jurisdiction. The court ordered the authorities to return the seized money to the petitioner, emphasizing the necessity of concrete evidence and legal grounds for such actions, highlighting the requirement for a "reason to believe" based on reasonable grounds rather than mere suspicion. The judgment allows for lawful investigations to continue while emphasizing the importance of upholding procedural safeguards in search and seizure operations. Case-Laws Customs Tue, 13 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41519