Advocates:
MUKESH KUMAR MARORIA

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NOS.

9597-9599

OF 2011

UNION OF INDIA & ORS. ETC.

.....Appellant(s)

Vs.

M/S. MAGNUM STEEL LTD. ETC.

....Respondent(s)

O R D E R

The revenue is aggrieved by the impugned judgment

of the Madhya Pradesh High Court which had quashed the

initiation of search and seizure proceedings and all

consequential

proceedings,

launched

against

the

respondent/assessee. The respondent’s premises were subject

to search and seizure proceedings conducted on 20^th August,

2009 which had drawn up a Panchnama listing out materials and

documents seized in the course of the proceedings. The

assessee had impugned the action contending that there were

“no reasons to believe” in terms of Section 110 of the

Central Excise Act, 1944 read with Section 123 of the Customs

Act, 1962”.

1

Digitally signed by

NEETA SAPRA

Date: 2023.03.03

18:30:08 IST

Reason:

Signature Not Verified

The High Court had, in its impugned judgment relied

upon “State of Rajasthan vs. Rehman” reported in AIR 1960

(SC) 210 and “Durga Prasad Etc. vs. H.R. Gomes,

Superintendent (Prevention) Central