VINOD KUMAR GUPTA, J.

( 1 ) THE two petitioners claimed to be associated with Terai Tea Company Ltd. , Terai Overseas Ltd. , and East Indian Produce Limited and several other companies. The petitioners have their residence at No. 5, Lower Loudon Street, Calcutta. They also reside at 2nd Mile, Sevoke Road, Siliguri. The registered office of Terai Tea Company Limited is situated at 11, Government place, (East), Calcutta.

( 2 ) ON 15th May, 1996 at about 7. 10 A. M. , a team of Customs officers conducted search and seizure operations at the residential premises of the petitioners at 2nd Mile, Sevoke Road, Siliguri. The search and seizure operations were conducted purportedly on the basis of the search warrant issued in terms of Section 105 of the Customs Act. During the course of search and seizure operations certain documents were seized and taken away by the officers of the team which was responsible for conducting the search and seizure operations.

( 3 ) THE only relief which the petitioners seek in this petition is that this Court declare the aforesaid search of the petitioner's premises and the seizure of documents therefrom as illegal and being violative of Section 105 of the

Click Here to Read the rest of this document