Case Note & Summary
The case involved an appeal by the State of Rajasthan against the acquittal of the respondent, Rehman, who was charged under Section 353 of the Indian Penal Code for obstructing a search conducted by a Deputy Superintendent of Central Excise. The Deputy Superintendent, acting on information regarding unreported tobacco cultivation, attempted to search Rehman's house but was obstructed, leading to his injury. The initial conviction was overturned on appeal, with the court finding that the search was illegal due to non-compliance with Section 165 of the Code of Criminal Procedure, which requires the recording of reasons for conducting a search. The High Court upheld this finding, leading to the State's appeal to the Supreme Court. The Supreme Court analyzed the relevant provisions of the Central Excise and Salt Act and the Code of Criminal Procedure, concluding that the search must adhere to the procedural requirements set forth in the Code. The court emphasized that the recording of reasons is a critical step in ensuring the legality of searches, and failure to comply rendered the search invalid. The court dismissed the appeal, affirming the High Court's decision and the respondent's acquittal.
Headnote
A) Criminal Law - Search and Seizure - Legality of Search - Code of Criminal Procedure, 1898, Section 165 - The search conducted by the Deputy Superintendent of Central Excise was deemed illegal as it contravened the requirements of Section 165 of the Code, which mandates recording of reasons prior to conducting a search. The court held that searches under the Central Excise and Salt Act must comply with the provisions of the Code, thus invalidating the search conducted without adherence to these procedural safeguards. Held that the acquittal of the respondent was justified (Paras 1-2).
Issue of Consideration
Whether the search conducted by the Deputy Superintendent of Central Excise was illegal due to failure to record reasons as required under the Code of Criminal Procedure.
Final Decision
The Supreme Court dismissed the appeal, affirming the acquittal of the respondent on the grounds that the search was conducted in violation of Section 165 of the Code of Criminal Procedure, rendering it illegal.
Law Points
- Search and seizure
- illegal search
- compliance with procedural law
- excise duty
- recording of reasons



