Availment of ineligible drawback & IGST: Search & seizure by DRI justified

Shri Vishnu Processors Vs Union of India (Punjab and Haryana High Court) Issue under consideration is whether the Search and resultant seizure of documents and record by Director of Revenue Intelligence is justified under Customs Act, 1962? In the present case, the petitioner is engaged in the supply of input to M/s Worldwide Tradelinks and M/s NMR Knitfab Private Limited. In an ongoing investigation upon M/s Worldwide Tradelinks and M/s NMR Knitfab Private Limited for availing ineligible drawback and IGST by way of accumulating ITC, a search was also conducted by the Director of Revenue Intel...