TMI BlogAuthority and jurisdiction - Power to search versus Power to seal u/s 105 - it does not appear that the...Authority and jurisdiction - Power to search versus Power to seal u/s 105 - it does not appear that the premises of the petitioner were not available for the purpose of search and it appears that the customs authorities had straightaway resorted to take a drastic action against the petitioner to seal the premises for the purpose of searching the premises. This is certainly not permissible - Direction to unseal the premises issued - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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