2019 (2) TMI 541

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..... ts of the present case, the goods in respect of which the impugned order of prohibition under rule 139(4) of the rules has been issued, are the goods which are accounted for in the books of account and are not secreted anywhere, and hence, the order of prohibition is contrary to the provisions of sub-section (2) of section 67 of the Act - Issue Notice returnable on 21st February, 2019. - R/SPECIA .....

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..... re can be carried out, and such goods, documents or books or things can be seized. Therefore, the basic requirement is that the goods, documents, books or things should have been secreted in any place. It was submitted that in the facts of the present case, the goods in respect of which the impugned order of prohibition under rule 139(4) of the rules has been issued, are the goods which are accoun .....

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