2023 (3) TMI 251

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....Mr. Mukesh Kumar Maroria, AOR Mr. Sudhershan K, Adv. Mr. V.C. Bharathi, Adv. Mr. S.A. Haseeb, Adv. Ms. Ruchi Gour Narula, Adv. Ms. Alka Agarwal, Adv. For the Respondent : Mr. Jitendra Mohan Sharma, AOR ORDER The revenue is aggrieved by the impugned judgment of the Madhya Pradesh High Court which had quashed the initiation of search and seizure proceedings and all consequential proceedings....

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....so validly, it is necessary that the conditions required by law i.e. officer concerned is to satisfy himself that there are reasons to believe, that the assessee was evading tax, to authorize a legal search should be available on the record. On an application of the principles spelt out in the two decisions, the High Court had called for the original record. The revenue had produced the warrant....

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....rch which in this case was resorted to, can be gathered from Section 105 of the Customs Act. Section 105 confers power to search premises if the Assistant Commissioner of Customs or Deputy Commissioner of Customs "has reasons to believe" that goods liable to confiscation or documents relevant for such proceedings are secreted in any place. In such event, the search proceedings can be authorized by....