TaxTMI 
TaxTMI 
1973 (9) TMI 56
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....thereof the order of the High Court, dated 29-9-1972 and made herein and the counter affidavit filed herein and the records relating to the order in C. No. VIII/l0/306/70-Cus. Adj. dated 28-7-1972 on the file of the Second Respondent and comprised in the return of the Respondents to the Writ made by the High Court, and upon hearing the arguments of Mr. P. M. Jumma Khan for M/s. M. R. M. Abdul Kari....
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....ut to him by the Departmental Officials. According to him even this complaint was not enquired into, but a show cause memo was given to him on the presumption that he had contravened the provisions of Section 111(d) of the Customs Act, 1962, and that the currency was liable to confiscation under Section 121 of the said Act. On an enquiry held for the purpose and after giving the petitioner an oppo....
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.... ground that the suspicions entertained by the Department when they effected the seizure of the currency were well founded. 4. In a case K. Vivekanandan and Another - Petitioners v. The Superintendent of Central Excise, Coimbatore and Another - Respondents (W. P. No. 47 of 1972) though not exactly similar, but where the facts were not far different from those appearing in this case, while conside....
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....t of caprice or in the course of a roving enquiry or was undertaken for a purpose which was not even collateral to the purpose for which the search was made under the Customs Act or under similar enactments, then such a seizure resulting for a naked arbitrary exercise of power was illegal and the resultant order should be removed under Article 226 of the Constitution. In the instant case, there is....