https://www.taxtmi.com/caselaws?id=41541 The power to seize account books or other documents was treated as independent from the seizure of goods: where the statute authorises seizure of documents or things relevant to proceedings, that power does not depend on any prior seizure of goods or on a belief that goods are liable to confiscation. The seizure of documents was therefore upheld. A challenge to seizure of goods on the ground that the officer lacked reason to believe confiscation was also rejected because no specific factual plea or material was shown to support that claim. The writ petitions failed and the seizures were sustained. en-us Tue, 13 Nov 1984 00:00:00 +0530 Fri, 04 Jun 2010 12:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41541 The power to seize account books or other documents was treated as independent from the seizure of goods: where the statute authorises seizure of documents or things relevant to proceedings, that power does not depend on any prior seizure of goods or on a belief that goods are liable to confiscation. The seizure of documents was therefore upheld. A challenge to seizure of goods on the ground that the officer lacked reason to believe confiscation was also rejected because no specific factual plea or material was shown to support that claim. The writ petitions failed and the seizures were sustained. Case-Laws Customs Tue, 13 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41541