2023 (3) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icles 14, 19(1)(g) and 21 of the Constitution of India; (ii) to declare that the search and seizure conducted by respondent No.2 dated 25/10/2018 is invalid, illegal and ultra vires the Foreign Exchange Management Act, 1999 and for issuance of consequential relief and (iii) to quash the direction dated 25/10/2018 File No.T-3/BGZO/103/2018 (Annexures-F1 & F2) issued by respondent No.2 to Kotak Mahindra Bank, HDFC Bank or any other bank(s) to whom the respondent has issued orders stopping the operation of petitioner's bank account. 2. Brief facts of the case are that: The petitioner is a registered company having registered under the Companies Act, 1956 as "Social Sector Research Consultancy & Support Services (India) Pri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jayakara Shetty, learned Senior Central Government Standing Counsel for respondents. 6. Learned senior counsel for the petitioner would submit that the controversy involved in this petition is squarely covered by the orders of this Court in W.P.No.47822/2018 disposed on 14/02/2019 in the case of Greenpeace India Society vs. Union of India and others [Greenpeace India Society], wherein the Coordinate Bench of this Court placing reliance on the following judgments quashed the impugned order: (a) Shri B.K.Nowlakha & others vs. Union of India & ORS., [1991 SCC ONLINE DEL 456]; (b) Windson Electronics Pvt. Ltd. & anr. vs. Union of India & ors. [2004 SCC ONLINE CAL 802] and (c) Mr.Darryl Bruce Thorpe & anr. vs. Union....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....usiness, found as a result of such search shall not be seized but the authorized officer shall make a note or inventory of such stock-in-trade of the business;" xxx xxx xxx (3) The authorized officer may, where it is not practicable to seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing, for reasons other than those mentioned in the second proviso to sub-section(1), serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such officer and such officer may take such steps as may be necessary for ensuring compliance with this sub-sec....