SAMADHAN STEEL TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard. Rule. Rule made returnable forthwith. Heard finally by consent of parties.

(2.) The question is, whether before ordering search under Section 105 of the Customs Act, the competent authority had formed a legal opinion and was there a reason to believe that it would lead to goods liable to confiscation or any document or thing in his opinion would be useful or relevant to any proceedings under the Customs Act, 1944

(3.) This court had issued a notice on 20 th August, 2011 and on 15.6.2012 after briefly recording the question, we directed respondents to produce the original record. The reply affidavits by respondent Nos. 1 to 4 have been filed initially on 28 th September, 2011 and after said order, on 13th July, 2012.