1973 (9) TMI 56

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....n and the affidavit filed in support 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. Ju....

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....authorities about the treatment meted out 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 ....

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.... the order is sought to be sustained on the 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 fro....

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....he seizure in a case appeared to be the result 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 th....