( 1 ) THE petitioner company M/s. Sugandha Industries Limited is carrying on business as manufacturer and exporter of calcium carbonate and calcium stearate. According to them, on 17th October, 2001 some Officers of the Directorate of Revenue Intelligence (hereinafter called as D. R. I.) led by the respondent Nos. 1 and 2 came to the office and factory premises of the petitioner and ransacked the place in the name of search. As and when the search was conducted at the factory-cum-registered office of the company, the Calcutta office situated at 228a, AJC Bose Road, 5th Floor, Calcutta-700 020 was also searched by another group of Officers. The petitioner's Officers and employees were not allowed to know what documents the respondent authorities were searching and no reason or ground of such purported search was disclosed to the petitioner company. No notice or memo was served upon the petitioner. No order authorising such search was served upon the petitioner. Such search was conducted for several hours. The petitioners were not aware the materials or documents they were carrying when they entered into office premises, what documents and materials they collected in the