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2020 (6) TMI 177 - HC - GSTDirection to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - HELD THAT:- Section 105 is widely worded and search can be conducted if the Assistant or Deputy Commissioner of Customs has reasons to believe that there are any document or thing which in his opinion will be useful or relevant to any proceedings under this Act or secreted at any place. The section does not restrict the search only with regard to importer or exporter, the other premises can also be searched. The petitioner was a supplier/seller to the exporters at Ludhiana, there was an investigation that ineligible drawback etc. had been claimed by procuring only the bills without there being transfer of goods, this establishes the relevance of search with proceedings under the Act. The petitioner had written letter stating that there is a mistake in panchnama in recording the contents and same may be rectified. The said aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal. The issue of evidentiary value of the contents can be raised by the petitioner at the appropriate stage. Petition dismissed.
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