TaxTMI 
TaxTMI 
Power to enter Premises and Inspect, Search and Seize Goods, Documents, things and Conveyances
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....tion 10 (hereinafter called "the authorised person") may, at any reasonable time, enter any premises in which- (i) any imported goods or materials which are liable to confiscation under the provisions of the Act; or (ii) any books of account or documents or things which, in his opinion, will be useful for, or relevant to, any proceedings under the Act, are suspected to have been ....
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....vering or receptacle, if any, in which such goods or materials are found to have been mixed with any other goods or materials: PROVIDED that where it is not practicable to seize any such goods or materials, the authorised person may serve on the owner of the goods or materials an order that he shall not remove, part with or otherwise deal with the goods or materials except with the previous per....
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....esence of the authorised person. (e) If any person legally entitled to the books of account or other documents or things seized under this sub-rule objects, for any reason, to the retention by the authorised person of the books of account or the documents or things, he may move an application to the Central Government stating therein the reasons for such objection, request for the return of the....
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....r the time being in force,- (i) presume, unless the contrary is proved, that the signature and every other part of such document which purports to be in the handwriting of any particular person of which the adjudicating authority may reasonably assume to have been signed by or to be in the handwriting of any particular person, is under the person's handwriting, and in the case of a do....