https://www.taxtmi.com/caselaws?id=43005 The Court set aside the convictions and sentences of accused Nos. 2 and 3 due to procedural lapses in the search and seizure operations, lack of proper authorization of officers, and failure to prove the foreign origin of goods beyond reasonable doubt. The appeals by the Union of India and the State of Gujarat against the acquittal of the remaining accused were dismissed. The Court highlighted the significance of complying with procedural requirements and obtaining proper authorization in Customs Act search and seizure operations. en-us Wed, 02 May 1984 00:00:00 +0530 Tue, 15 Jun 2010 15:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43005 The Court set aside the convictions and sentences of accused Nos. 2 and 3 due to procedural lapses in the search and seizure operations, lack of proper authorization of officers, and failure to prove the foreign origin of goods beyond reasonable doubt. The appeals by the Union of India and the State of Gujarat against the acquittal of the remaining accused were dismissed. The Court highlighted the significance of complying with procedural requirements and obtaining proper authorization in Customs Act search and seizure operations. Case-Laws Customs Wed, 02 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43005