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2009 (11) TMI 410 - DELHI HIGH COURTSearch and Seizure- on information received from the police station, that three persons were carrying four gunny bags containing silver/gold jewellery bricks and gold biscuits the bags were seized and handed over to the Income-Tax Department. The petitioner filed a writ petition and sought tat they were merely couriers. The petitioner produced the books of accounts and other required documents to show that it was merely a courier. Held that- per the Department the entire record has been sent to the jurisdictional Commissioners of Income-tax for further action as per the income-tax law. Section 132B provides the mechanism for application for requisitioning assets. Therefore, it would be appropriate for the petitioner to move an application before the jurisdictional authority for release of the goods. The assessing officer should deal with the same and pass appropriate orders.
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