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TMI Blog2023 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Sudhershan K, Adv. Mr. V.C. Bharathi, Adv. Mr. S.A. Haseeb, Adv. Ms. Ruchi Gour Narula, Adv. Ms. Alka Agarwal, Adv. For the Respondent : Mr. Jitendra Mohan Sharma, AOR ORDER The revenue is aggrieved by the impugned judgment of the Madhya Pradesh High Court which had quashed the initiation of search and seizure proceedings and all consequential proceedings, launched against the respondent/ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions required by law i.e. officer concerned is to satisfy himself that there are reasons to believe, that the assessee was evading tax, to authorize a legal search should be available on the record. On an application of the principles spelt out in the two decisions, the High Court had called for the original record. The revenue had produced the warrant of seizure which had mentioned about som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gathered from Section 105 of the Customs Act. Section 105 confers power to search premises if the Assistant Commissioner of Customs or Deputy Commissioner of Customs "has reasons to believe" that goods liable to confiscation or documents relevant for such proceedings are secreted in any place. In such event, the search proceedings can be authorized by the Assistant Commissioner or other official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, is insufficient to trigger a lawful search.
In the present case the concerned official who authorized the search did not refer to any information nor indeed any report on the record which was produced before the High Court.
Having regard to these facts this Court is satisfied that there is no merit in the appeals which are accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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