https://www.taxtmi.com/caselaws?id=46990 The Court upheld the legality of the search and seizure conducted on 23-1-1990, finding it valid under the prescribed procedure. It dismissed challenges to the validity of Notification No. 68/63, extending Customs Act provisions to the Central Excise Act. The Court affirmed the applicability of Section 121 of the Customs Act to the Central Excise Act. Additionally, it ruled that the Assistant Collector had the authority to issue the search warrant. Consequently, both writ petitions were dismissed as lacking merit. en-us Mon, 03 Jun 2002 00:00:00 +0530 Mon, 26 Jul 2010 12:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46990 The Court upheld the legality of the search and seizure conducted on 23-1-1990, finding it valid under the prescribed procedure. It dismissed challenges to the validity of Notification No. 68/63, extending Customs Act provisions to the Central Excise Act. The Court affirmed the applicability of Section 121 of the Customs Act to the Central Excise Act. Additionally, it ruled that the Assistant Collector had the authority to issue the search warrant. Consequently, both writ petitions were dismissed as lacking merit. Case-Laws Customs Mon, 03 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46990