9911796707
TMI Blog2024 (6) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... t forward the actual reasons to believe as required under Section 67 of the Act. In the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed. The entire proceedings that have originated from the illegal search and seizure carried out under Section 67 of the Act have no foot to stand on, and accordingly, are quashed and set aside. The State authorities are directed to release all the goods and documents that they may have detained or confiscated within a period of three weeks from date - Any amount deposited by the petitioner in lieu of the order passed under Section 74 of the Act should be refunded to the petitioner within a period of eight weeks from date. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g an application. This document appears to be fabricated and created as an afterthought. 4. The petitioner raised this point in paragraph Nos. 41 and 42 of the instant writ petition. The same are delineated below: 41. That since there are two INS-01 issued on different dates, it itself doubt the genuineness of the authorization to the proper officer to conduct the inspection, search and seizure. 42. That from the perusal of both the INS-01 it is very clear that no reasons to believe has been recorded or formed by the Joint Commissioner SIB to initiate the proceedings against the petitioner under section 67 which is mandatory requirement to initiate the proceedings against the petitioner under section 67, therefore, the proceedings initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition, the Petitioner averred that due to COVID 19 and other problems the Petitioner was unable to make a reply. Hence such averments are afterthought apparently to mislead this Hon'ble Court because the firm has more than one Director any direction could have reply to the notice. 8. This attempt of the State authorities in explaining the issue of two INS-01 forms has resulted in a kerfuffle and nothing more. The confusion is writ large in the counter affidavit and no sensible explanation has been provided to put forward the actual reasons to believe as required under Section 67 of the Act. In the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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