Seizures of non-duty paid cigarette manufactured by petitioner is sufficient reason to believe for issue of search authorization

HIGH COURT OF MADHYA PRADESH Elora Tobacco Co. Ltd. Versus Deputy Director, DGCEI WRIT PETITION NO. 3497 OF 2011 MAY  20, 2011 ORDER Shantanu Kemkar, J. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the search dated 24-2-2011 conducted under Section 105 of the Customs Act, 1962 by the authorities of the respondents at its factory premises situated at 14-B, Sector F, Sanwer Road, Indore and also seizure of the documents effected during the course of the said search. 2. Briefly stated the petitioner is engaged in the business of ...