SHESHANK SEA FOODS PVT. LTD. vs UNION OF INDIA & ORS.

The Supreme Court upheld the authority of Customs under the Customs Act, 1962, specifically referencing Section 25(1) and Section 142, to conduct search and seizure operations against M/s. Kamath Packaging Ltd. for alleged violations of the Duty Exemption Scheme. The Court clarified that the Customs authorities have jurisdiction to investigate breaches of the terms of the exemption notification, despite the appellant's claim that only the licensing authority could do so. The appeal was dismissed, affirming the High Court's decision to allow the Customs authorities to proceed with their investigation.