Search & Seizure justified for Goods kept under Illegal Custody: HC

Suresh Kumar P.P. Vs Deputy Director (Kerala High Court) The issue under consideration is whether the initiation of inspection, search and seizure under Section 67 of the CGST Act for goods kept under illegal custody is justified in law? High Court states that, the allegations raised of harassment and high-handedness cannot be considered in a petition under Article 226 of the Constitution. An operation carried out by a statutory authority invested with the powers of search, inspection and seizure, by reason only of such activities having been carried out in the residences and offices of any pe...