Judgment

SABYASACHI MUKHARJI, J. :- This appeal is by special leave from a judgment and order of Punjab and Haryana High Court in an application under Art. 226 of the Constitution. The judgment in question is reported in 94 ITR 567 : (1974 Tax LR 741). By a petition under Arts. 226 and 227 of the Constitution the order of the Income-tax Department dated 10th May, 1972, was passed under S. 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 The Division Bench by the impugned judgment allowed the petition, quashed the search and seizure warrants and directed the Income-tax Department to return the moneys to the Customs authorities and gave certain consequential directions. In order to appreciate the points involved, it is necessary to refer to certain facts as found by the High Court. On 23rd Aug. 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. He was intercepted near the Beas river by the Customs Officer and was forcibly taken along with the driver, Gurnam Singh, to the Customs