For Search Without Warrant Under Special Enactments, Recording Of Reasons Is Mandatory : Supreme Court

The Supreme Court clarified that searches without a warrant under special enactments require mandatory recording of reasons. The bench interpreted Section 165 of CrPC and similar provisions under laws such as the Income Tax Act, Customs Act, and GST Act, emphasizing that authorities must demonstrate "reasons to believe" before acting. The judgment dealt with a case under the Legal Metrology Act involving a search at ITC Limited's warehouse, where the seizure was found unsustainable due to lack of warrant and recorded reasons. The Court distinguished between search (a wider act including seizure) and inspection (verification for compliance), elucidating the importance of procedural safeguards to prevent arbitrary or abusive state action. These requirements, the Court explained, arise from fundamental constitutional protections and due process, and apply regardless of the place or premises. Further, witnesses to the search must be independent and not affiliated with the authorities. Without warrant or proper recording, such exercises are illegal, rendering resulting seizures void. The judgment thus emphasizes rigorous procedural discipline in compliance checks under special statutes, mandating authorities' accountability, and protecting citizens' rights. Ultimately, the High Court’s contrary order was set aside, validating the principle that procedural lapses vitiate substantive actions in law enforcement under special enactments.