1998 (2) TMI 125

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.... officers conducted search and seizure operations at the residential premises of the petitioners at 2nd Mile, Sevoke Road, Siliguri. The search and seizure operations were conducted purportedly on the basis of the search warrant issued in terms of Section 105 of the Customs Act. During the course of search and seizure operations certain documents were seized and taken away by the officers of the team which was responsible for conducting the search and seizure operations. 3.The only relief which the petitioners seek in this petition is that this Court declare the aforesaid search of the petitioner's premises and the seizure of documents therefrom as illegal and being violative of Section 105 of the Customs Act, 1962. Section 105 of the Cu....

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....e Customs Act not only to record the reasons in the order authorising the search operation but also to reflect such reasons in the records maintained by him for this purpose. According to Mr. Kapoor the search and seizure as conducted by the respondents, was without any authority of law since the prescribed officer failed to record any reasons for his belief in terms of Section 105 of the Act that any documents were secreted away in the premises in question and that this might have been useful or relevant for any proceedings under the Customs Act. 5.I have seen the supplementary affidavit filed by one Madan Kumar Sil who is the Assistant Director in the office of the Directorate of Revenue Intelligence, Calcutta. According to this office....