https://www.taxtmi.com/caselaws?id=42353 Customs search power under Section 105 was treated as a general power based on reason to believe from relevant material, so the search authorisation was upheld despite objections that every place searched was not specifically described. The seizures of gold, diamonds, cadmium anode and connected documents were held lawful and within jurisdiction because the authorities had the requisite belief and acted in the context of suspected smuggled goods; mere irregularity in the search did not invalidate the seizure. The petitioners also failed to rebut the statutory presumptions regarding smuggled goods and ownership, as they produced no satisfactory lawful explanation and did not disclose the valuables in their records. The writ challenge was rejected. en-us Tue, 23 Oct 1979 00:00:00 +0530 Thu, 10 Jun 2010 16:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42353 Customs search power under Section 105 was treated as a general power based on reason to believe from relevant material, so the search authorisation was upheld despite objections that every place searched was not specifically described. The seizures of gold, diamonds, cadmium anode and connected documents were held lawful and within jurisdiction because the authorities had the requisite belief and acted in the context of suspected smuggled goods; mere irregularity in the search did not invalidate the seizure. The petitioners also failed to rebut the statutory presumptions regarding smuggled goods and ownership, as they produced no satisfactory lawful explanation and did not disclose the valuables in their records. The writ challenge was rejected. Case-Laws Customs Tue, 23 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42353