TMI Blog1998 (2) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... dential premises of the petitioners at 2nd Mile, Sevoke Road, Siliguri. The search and seizure operations were conducted purportedly on the basis of the search warrant issued in terms of Section 105 of the Customs Act. During the course of search and seizure operations certain documents were seized and taken away by the officers of the team which was responsible for conducting the search and seizure operations. 3.The only relief which the petitioners seek in this petition is that this Court declare the aforesaid search of the petitioner's premises and the seizure of documents therefrom as illegal and being violative of Section 105 of the Customs Act, 1962. Section 105 of the Customs Act read as under :- "Power to search premisesIf the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the search operation but also to reflect such reasons in the records maintained by him for this purpose. According to Mr. Kapoor the search and seizure as conducted by the respondents, was without any authority of law since the prescribed officer failed to record any reasons for his belief in terms of Section 105 of the Act that any documents were secreted away in the premises in question and that this might have been useful or relevant for any proceedings under the Customs Act. 5.I have seen the supplementary affidavit filed by one Madan Kumar Sil who is the Assistant Director in the office of the Directorate of Revenue Intelligence, Calcutta. According to this officer the authority prescribed to conduct search and seizure operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wish to make any further comments with regard to the merits of the reasons or the merits of the information received since the proceedings before the Customs Officers under the Customs Act might still be pending and might not have been concluded. Any comments that I make one way or the other with regard to the sufficiency of the reasons or the fact whether the reasons were wholly relevant or not, might prejudice the outcome of the pending proceedings or may tend to influence one way or the other the decision making process in such proceedings. Any such comment may also adversely effect the interests of the parties or either of them. 7.I am however convinced that the requirements as contained in and prescribed under Section 105 of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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