AMIYA KUMAR MOOKERJI, J.

( 1 ) THIS appeal is by the Assistant Collector of Customs, Preventive Officer and Union of India against the judgment of K. L. Roy, J. , dated 26-11-1969, quashing an authorisation under Section 105 of the Customs Act, 1962 (hereinafter referred to as 'the Act') and, all proceedings taken thereunder.

( 2 ) THE respondent is an existing company under the Companies Act, 1956, and has its registered office at 11, Give Row, Calcutta. M/s. Sahu Jain Ltd. , has also its registered office in the said premises. On the nth of May, 1968, the appellant No. 2 along with several persons searched the said premises in pursuance to an authorisation issued by the appellant No. 1 under Section 105 of the Act. In course of the said search, various books, papers, documents belonging to the respondent company were seized by the appellant No. 2. On 16th of May, 1968, the respondent moved this Court on an application under Article 226 of the Constitution, challenging the validity of the order of authorisation dated 11-5-1958 under which the preventive officer of the Customs department, appellant No. 2, was authorised under Section 105 of the Act to enter into the premises of t

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