These proceedings were challenged in the High Court by Writ Petition and the order of the Customs authority under section 110 2 was quashed by an order of the learned single judge of the High Court on 24th April, 1972.
Thereafter, the respondent filed the petition under articles 226 and 227 of the Constitution before the High Court in respect of which the judgment impugned here was rendered.
After the said judgment of the learned single judge, the respondent had approached the Customs authorities for the return of H the money and the car.
In the meantime on 12th May, 1972 the Income tax officer, had served the warrant of authorisation dated 10th May, 1972 issued under section 132 of the Act and rule 112 II of the Rules on the respondent as well as on the Customs department, with the result that only the cash was taken possession of by the income tax authorities.
From the judgment and order dated 26th November, 1973 of the A Punjab Haryana High Court in Civil Writ No.
The appeal against that decision was dismissed by the division bench along with this petition by the High Court.
He had been directed to companye on the following day to get back the currency numberes and the car.
On the 24th August, 1970, the petitioner was produced before a Duty Magistrate at Amritsar and was granted bail.
The said petitioner in that application was searched along with his driver and the Customs authorities took into possesion Rs.93,500 in Indian currency, 10 gold sovereigns and the car.
He was intercepted near the Beas river by the Customs officer and was forcibly taken along with the driver, Gurnam Singh, to the Customs House at Amritsar.
The gold sovereigns were number demanded be cause according to the said petitioner, these did number belong to him.
The validity of the judgment is impugned in this appeal.
Therefore, the High Court held that the search and seizure warrants were liable to be quashed and the money returned to the customs department.
C. Manchanda, M.B. Rai and Ms. A. Subhashini for the Appellants.
307D E CIVIL APPELLATE JURISDICTION Civil Appeal No.1666 NT of 1974.
98 ITR 581 Madras Assainar and Anr.
Harbans Singh for the Respondents.
The Judgment of the Court was delivered by SABYASACHI MIJKHARJI, J. This appeal is by special leave from a judgment and order of Punjab and Haryana High Court in an application under article 226 of the Constitution.
On 23rd August, 1970 the petitioner before the High Court, who is the respondent here, was travelling by car, alleged to be belonging to his brother from Ambala to Batala.
3355 of 1972.
The judgment in question is reported in 94 T.R. 567.
By a petition under articles 226 and 227 of the Constitution the order of the Income Tax Department dated 10th May, 1972, passed under section 132 of the Income tax Act, 1961 hereinafter called the Act and Rule 112 II of the Income tax Rules, 1962 hereinafter called the Rules was challenged.
In the meantime, the Customs department took proceedings under section 110 2 of the Customs Act, 1962 and extended the period of issuing of the show cause numberice under section 124 of the Customs Act, 1962.
