TMI Blog2021 (10) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... iction in such cases wherein the cause of action has partly arisen notwithstanding the fact that the seat of the authority dealing with the issue is outside the jurisdiction. Search and seizure of the excess jewellery that has been seized by the Enforcement Directorate - As it is to be noted that in the writ petition, the petitioner has relied on several documents to indicate that this excess jewellery was duly accounted for and had been sent for job work. In my view, the Enforcement Directorate should look into the documents filed in the writ petition and pass a reasoned order on whether these goods are stock-in-trade or not. Enforcement Directorate finds that the same are duly accounted for, the same should be released in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has been caused to the authorized representatives of the petitioner company by the authorities, and accordingly, he prays that a lawyer be allowed to be present during the enquiry at an inaudible distance (as per the Supreme Court guidelines). 4. Mrs. Debjani Roy, Counsel appearing on behalf of the Enforcement Directorate, has submitted that the search and seizure was done on an input received with regard to smuggled goods being purchased by jewellers of Jaipur from jewellers situated in Kolkata, Chennai and other places. She further submitted that the stock that has been seized, was in excess of what had been recorded in the books of account of the petitioner as stock-in-trade. She further submits that the search and seizure took pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be noted that in the writ petition, the petitioner has relied on several documents to indicate that this excess jewellery was duly accounted for and had been sent for job work. In my view, the Enforcement Directorate should look into the documents filed in the writ petition and pass a reasoned order on whether these goods are stock-in-trade or not. 11. In the event, the Enforcement Directorate finds that the same are duly accounted for, the same should be released in favour of the petitioner in accordance with law. The above enquiry and the reasoned order should be passed within a period of eight weeks from date. 12. The authorities are also directed to allow the authorized representative of the petitioner-company to have a lawy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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