TMI Blog2023 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... s has reasons to believe that goods liable to confiscation or documents relevant for such proceedings are secreted in any place. In such event, the search proceedings can be authorized by the Assistant Commissioner or other official. Section 123 on the other hand enacts a burden of proof which is that where any goods to which that provision applies are seized under the Act on the reasonable relief that they are smuggled goods, the burden of proof would then shift to the person in possession of such goods to prove that they were not smuggled goods. The basic premise of Section 105, and indeed search proceedings is the reasonable belief that some objective material exists on the official record to trigger searches. The person authorizing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Section 110 of the Central Excise Act, 1944 read with Section 123 of the Customs Act, 1962 . The High Court had, in its impugned judgment relied upon State of Rajasthan vs. Rehman reported in AIR 1960 (SC) 210 and Durga Prasad Etc. vs. H.R. Gomes, Superintendent (Prevention) Central Excise, Nagpur and Another etc. reported in AIR 1966 (SC) 1209. In those judgments, the Court had ruled that although the power to search is wide, to do so validly, it is necessary that the conditions required by law i.e. officer concerned is to satisfy himself that there are reasons to believe, that the assessee was evading tax, to authorize a legal search should be available on the record. On an application of the principles spelt out in the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonable relief that they are smuggled goods, the burden of proof would then shift to the person in possession of such goods to prove that they were not smuggled goods. The basic premise of Section 105, and indeed search proceedings is the reasonable belief that some objective material exists on the official record to trigger searches. The person authorizing the search must express his satisfaction that the material is sufficient for him to conclude that search is necessary; further there should exist something to show what is such material. The mere recording that the person concerned is satisfied, without the supportive materials, therefore, is insufficient to trigger a lawful search. In the present case the concerned official who au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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