Customs authorities not empowered to seal immovable property

Kalpesh Ghevarchand Jain Vs Union of India (Bombay High Court) Bombay High Court held that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immovable property. Facts- The Petitioner seeks relief in the nature of recording his statement under Section 108 of Customs Act, 1962 in visible but not audible distance of advocate. The Petitioner is also seeking de-sealing of his premises. Conclusion- Held that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immo...