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2013 (4) TMI 87 - BOMBAY HIGH COURTReason for initiating search proceedings - Department conducted a search proceedings u/s 105 of Customs Act on a legal opinion formed by the department itself pursuant to which confiscation of goods has been initiated. Officer in the proceedings has submitted before the Court that he has invited attention to original records to show the material looked into has been correctly shown there and on the strength of that material honestly, the responsible Officers have reached a particular belief. He contends that name of the person, who gave secret information cannot be disclosed and, therefore, it has not been recorded. Held that - The law as laid down by Honorable Apex Court in judgement of Income Tax Officer v. Lakhmani Mewal Das [1976 (3) TMI 1 – SUPREME] Court has been used in it. - the authority which had issued warrant which was ultimately executed had not applied its mind to form “reasonable belief” and the material on record does not support any such satisfaction. - The Search carried on, therefore, cannot be said to be in accordance with law. The same is accordingly quashed and set aside. - Decided in favor of assessee
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