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TMI Blog2020 (6) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... arched. 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. - CWP No. 25129 of 2019 - - - Dated:- 20-3-2020 - HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts. Moreover, he has submitted that as regards the co-operation for the forensic examination of the hard disk a specified time be fixed. Counsel for the respondents has also very fairly stated that the representative of the petitioner should attend the concerned office during office hours on the 9th and 10th of October, 2019 and the department will arrange that the Forensic Expert would also be available at that time and in case the representative of the petitioner appears as stated above a copy of the hard disk would be made available to him on the conclusion of the forensic examination on 10.10.2019. It is not disputed that copies of seized documents and record have been given to the petitioner and the grievance no longer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch is not well founded. Section 105 of the Customs Act, 1962 reads as under: 105. Power to search premises.- (1) If the Assistant Commissioner of Customs, or in any area adjoining the land frontier of the coast of India an officer of customs specially empowered by name in this behalf by the Board, has reason to believe that any goods liable to confiscation, or any documents or things which in his opinion will be useful for or relevant to any proceeding under this Act, are secreted in any place, he may authorise any officer of customs to search or may himself search for such goods, documents or things. (2) The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches shall, so far as may be, apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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