Director General Of Income Tax vs Diamondstar Exports Ltd.

The Supreme Court upheld the High Court's decision that the seizure of jewellery and ornaments by the appellants was illegal, as per the principles of unlawful search and seizure. The Court affirmed the High Court's authority to award interest as compensation for the unauthorized action, despite the absence of a specific prayer for interest in the writ petition. The appellants were directed to pay Rs. 75,000 to the respondents as costs due to the delay in returning the seized items, emphasizing the need for timely compliance with court orders.