1972 Supreme(Mad) 659
K.VEERASWAMI, V.V.RAGHAVAN
J. A. Abdul Hamid – Appellant
Versus
The Collector of Central Excise, Madras – Respondent
Advocates:
S. Chellaswami, for Petitioner.
K. Parasaran, Standing Counsel, for Central Government, for Respondents.
Veeraswamy, C.J.-These two petitions under Article 226 of the Constitution are to restrain the respondent from taking any steps in pursuance of a seizure of 18 sovereigns on 27th January, 1969, from the premises No. 284/285, Main Road, Avanashi, Coimbatore, and for a direction to him to return the 18 sovereigns. On that day, about 9 A.M., on information, the respondent searched the business premises of J.A.M. & Co., at No. 284/285, Main Road, Avanashi. The party which searched, consisted of the Superintendent of Central Excise, Tiruppur, and other Officers. J.A.M. & Co., was a licensed gold dealer. About the same time, the residences of the partners of the firm were also searched with the authority of a warrant. Nothing incriminating was seized from the business premises. But, in the residential premises, 10 gold sovereings were recovered from Rahimat Begum, wife of Abdul Salam, one of the partners, and 8 gold sovereigns from Tajun Begum, wife of Md. Sheriff, another partner. The Mahazar for the search and also the counter affidavit filed for the respondent show that the search was made in the presence of two witnesses, Viswanathan Chettiar and Natarajan who were also gold dealers,
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