https://www.taxtmi.com/caselaws?id=44912 The court found that the search and seizure operations conducted by Customs officers at the petitioners' premises were lawful under Section 105 of the Customs Act. Despite the petitioners' argument that the search lacked proper documentation of reasons, the court deemed the information provided in the affidavit justified the search. The court refrained from assessing the sufficiency of the reasons to avoid prejudicing ongoing Customs proceedings. Consequently, the court dismissed the petition, ruling in favor of the Customs officers, and no costs were awarded. The case solely revolved around the legality of the search and seizure under Section 105 of the Customs Act. en-us Fri, 20 Feb 1998 00:00:00 +0530 Tue, 06 Jul 2010 18:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44912 The court found that the search and seizure operations conducted by Customs officers at the petitioners' premises were lawful under Section 105 of the Customs Act. Despite the petitioners' argument that the search lacked proper documentation of reasons, the court deemed the information provided in the affidavit justified the search. The court refrained from assessing the sufficiency of the reasons to avoid prejudicing ongoing Customs proceedings. Consequently, the court dismissed the petition, ruling in favor of the Customs officers, and no costs were awarded. The case solely revolved around the legality of the search and seizure under Section 105 of the Customs Act. Case-Laws Customs Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44912