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1978 (11) TMI 83

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..... No. 1, Balaram Dey St., Calcutta from their respective rooms. The previous writ petition which I have just now disposed of by a judgment and order relates to the authorisation for search and seizure of the premises of the petitioners. The present writ petition relates to the seizure of the goods also under the Gold Control Act, 1968. This application in addition to challenging the search and seizure the petitioners have challenged the authorisation issued under Section 58 of the Gold Control Act, 1968, which could not be challenged in the previous writ petition as the petitioners were not aware of the same. As all the facts and law are practically covered by the previous judgment and order I am not dealing with the same once again in this m .....

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..... ts from searching or seizing the articles under the Customs Act and Gold Control Act. 3. I have carefully considered the letter of D.N. Bhattacharya, the then Solicitor, acting on behalf the petitioners dated 10th September, and 11th of September, 1976 and also the letter dated the 8th September, 1976, by the petitioners to the Respondent No. 2 S.P. Choudhury. It appears "that the petitioners were under the impression that by moving a writ petition challenging the authorisation for search and seizure by the previous applications they could prevent the search and seizure of the article according to law without obtaining any interim injunction restraining the respondents from acting under the law and discharged their duties. But it appears .....

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..... justified in executing the said authorisation for search and seizure under section 105 of the Customs Act, 1962, and Section 58 of the Gold Control Act as various goods have been seized in respect of which investigation should proceed according to law. The petitioners also threatened the respondents with criminal contempt after making the first writ petition and obtaining the rule therein only to delay or prevent the execution of the search and seizure if .possible. The petitioners seem to have made reckless allegations in the petition against the respondents which have been specifically denied and in my considered view there is no substance in such allegations of the petitioners which have been made solely to prejudice the minds of the Cou .....

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..... n of the provisions of the Customs Act and the Gold Control Act. Further the Court has no jurisdiction to sit on appeal on the acts and decisions of the respondents when there were materials before the respondents for issue of the said authorisation under the Customs Act and the Gold Control Act as the adequacy and sufficiency of the materials cannot be enquired into by the Court. Further the investigation as to the nature of the goods seized and the right of possession of the petitioners are entirely within the jurisdiction of the statutory authorities under the Customs Act and the Gold Control Act. Therefore, the Writ petition must be dismissed and the rule to be discharged and all the interim orders to be vacated. - - TaxTMI - TMI .....

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