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TMI Blog2006 (9) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Pass Book Scheme, as a part of Import Export policy. While carrying out investigation into the affairs of M/s. Pooja International allegedly belonging to one Sunil Aggarwal, brother-in-law of petitioner No. 7, petitioner No. 7 was also sought to be summoned and thereafter, accounts of the petitioners were frozen. In similar circumstances, CWP No. 5002 of 2005 was allowed by this Court on 26-7-2005, Annexure P.4. Reliance is also placed on a judgment of the Bombay High Court in Bhavesh Exports Private Limited v. Assistant Collector of Customs, 2002 (144) E.L.T. 50. 4. In the reply filed, stand taken by the respondents is that the bank account has been frozen for the purpose of investigation and securing financial interest of the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars, as the proper officer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of- (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list .of samples so drawn. (1-C) Where an application is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act included money lying in a bank account. 9. Confiscation of goods under Section 111 of the Act is permissible only if the goods are either prohibited or in respect of which duty has been evaded or have been otherwise improperly imported. This cannot be the situation in respect of the bank account. Similarly, taking the money in the bank account to be the things, the money should be relevant to the proceedings under the Act. Question of relevance of money will arise only if the amount is due, for which there has to be determination of liability, final or provisional by passing an order. Section 142 of the Act provides for recovery of sums due to the government by initiating proceedings through the Collector of the district. Admittedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Skipper Constructions Company Private Limited and Another, AIR 1996 SC 2005 to the effect that bribe money with any one was public money and if any property was acquired by holder of a public office by corrupt or illegal acts, a law providing for forfeiture of such properties was crying necessity in the present state of society. (Para 31 of the judgment). Learned counsel for the State was unable to point out any such law which may be applicable to the present case." 11. Again in CWP No. 6022 of 2005 (M/s. Mapsa Tapes Private Limited and Another v. Union of India and Others - 2006 (201) E.L.T. 7 (P H) decided on 28-4-2006, it was observed :- "It is well-settled that power of search and seizure has to be conceded in the larger interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Criminal Procedure Code." 13. The said view has been reiterated in several decisions of the Hon'ble Supreme Court. 14. At the same time, power of search and seizure affects not only right of possession and enjoyment of property but also privacy of a citizen. It also affects right of personal liberty under Article 21 of the Constitution. Procedure for affecting such a right itself has to be fair and reasonable, as held by the Hon'ble Supreme Court in Maneka Gandhi v. Union of India, AIR 1978 SC 597. Referring to this aspect, in a recent decision in District Registrar and Collector, Hyderabad and Another v. Canara Bank., etc., AIR 2005 SC 186, it was observed in para 55:- 55. In Smt. Maneka Gandhi v. Union of India and another (1978 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Govind v. State of MP, AIR 1975 SC 1378 and it was concluded that right of the State has to be exercised on reasonable basis or on reasonable material. It was further observed in para 33 of judgment in Canara Bank (supra) : "33. Intrusion into privacy may be by. - (1) legislative provisions, (2) administrative/executive orders, and (3) judicial orders. The legislative intrusions must be tested on the touchstone of reasonableness as guaranteed by the Constitution and for that purpose the court can go into the proportionality of the intrusion vis-a-vis the purpose sought to be achieved. (2) So far as administrative or executive action is concerned, it has again to be reasonable having regard to the facts and circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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