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The challenge to the jurisdiction of search is not well founded. Section 105 of the Customs Act does not restrict the search only with regard to importer or exporter, the other premises can also be searched.

Section 105 of the Customs Act— Search and Seizure – The petitioner filed writ seeking quashing of panchnama, memo and for direction to the respondents to return all the documents and record seized. The Director of Revenue Intelligence conducted a search in the factory premises of the petitioner. The search was in connection with investigation going on for availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills by exporters. The petitioner had supplied material to said dealers. The petitioner submitted that panchnama should be quashed as DRI had no jurisdiction to conduct search, as he is not an exporter and it was only the officials of GST Department who could have proceeded for conducting investigation.
Held that:- The Hon’ble High Court dismissed the petition and held that the section does not restrict the search only with regard to importer or exporter. As regards to mistake in panchnama in recording the contents, the same would not be a reason to quash the panchnama or to declare the search illegal. The issue of evidentiary value of the contents can be raised by the petitioner at the appropriate stage.—Vishnu Processors Vs. Union of India And Others [2020] 22 TAXLOK.COM 114 (P&H)

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