STOVEKRAFT PRIVATE LIMITED Vs. JOINT DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE BANGALORE ZONAL UNIT

JUDGEMENT

(1.) HEARD Sri Kiran S. Javali, learned counsel appearing on behalf of the petitioner and Sri Aravind Kumar, learned Asst. Solicitor General of India appearing for the respondents and perused the material on record.

(2.) THOUGH the petitioner has prayed for five reliefs, during the course of hearing, learned counsel appearing for the petitioner has restricted his arguments only for the first prayer, which reads thus:

(3.) THE records disclose that the business premises of the petitioner, which is a Company incorporated under the Companies Act, 1956, was searched by the officers of department of Revenue Intelligence, and in the said process, the officers have seized certain documents, files, hard discs, pen-drives containing data etc. , and took the samples of stainless steel sheets as recorded in the mahazars drawn on 14. 7. 2005, 20. 1. 2006 and 23. 1. 2006. The petitioner is engaged in manufacturing of household appliances like pressure cooker, LPG stove, non-stick kitchenware and trading in other household appliances. On the basis of information about the diversion of duty free goods by the petitioner, the petitioners premises were searched.