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2012 (10) TMI 273 - HC - CustomsSearch - seizure of the documents – alleged that search of its premises has been conducted by the respondents without there being any “reason to believe” for issuance of authorisation for search that any goods liable for confiscation or any documents or things which in the opinion of the authorising officer will be useful for or relevant to any proceedings under the Act are “secreted” in any place – Held that:- It cannot be said that the authority which had issued the warrant of authorisation, was not having enough material to form opinion about reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceedings under the Customs Act are secreted in any place as contemplated under Section 105(1) of the Customs Act or that the said authorisation was issued without application of mind - no case is made out to interfere in the matter at this stage of seizure – seizure upheld
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