STATE OF MAHARASHTRA vs NATWARLAL DAMODARDAS SONI

The Supreme Court held that the police had the authority under the Code of Criminal Procedure to search and seize gold if they had reason to believe a cognizable offence had occurred. The Court found that even if the search was deemed illegal, it did not invalidate the seizure or subsequent investigation by Customs Authorities. The High Court's acquittal of the respondent was overturned, as there was sufficient circumstantial evidence to establish that the gold was smuggled, thus affirming the applicability of Section 135(1) of the Customs Act, 1962.