TaxTMI 
TaxTMI 
2021 (5) TMI 190
X X X X Extracts X X X X
X X X X Extracts X X X X
....e. Mr. Y.J. Dastoor Mr. Phiroze Edulji Ms. Mary Dutta ... for the Union of India. 1. This is an application under Article 226 of the Constitution of India wherein the writ petitioner has challenged a search and seizure operation carried out by the officers of the Enforcement Directorate under the Foreign Exchange Management Act, 1999 (hereinafter referred to as "FEMA"). 2. Mr. Sourav Bagaria, c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....forcement Directorate, has submitted that the search and seizure was done on an input received with regard to smuggled goods being purchased by jewellers of Jaipur from jewellers situated in Kolkata, Chennai and other places. She further submitted that the stock that has been seized, was in excess of what had been recorded in the books of account of the petitioner as stock-in-trade. She further su....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... regard to the maintainability point, as part of the cause of action has arisen within the State of West Bengal, that is, the search and seizure has taken place in West Bengal and the petitioner company is situated at West Bengal, in my view, there is no impediment in entertaining this writ petition before this High Court. 9. Clause (2) of Article 226 of the Constitution of India clearly allows t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ased in favour of the petitioner in accordance with law. The above enquiry and the reasoned order should be passed within a period of eight weeks from date. 12. The authorities are also directed to allow the authorized representative of the petitioner-company to have a lawyer of his choice to be present during the summons at an inaudible distance as per the guidelines laid down by the Supreme Cou....