Judgments and order reversed, on the law and the facts, motion granted and indictment dismissed.
The issue to be decided on this appeal is whether two investigators of the New York State Department of Taxation and Finance had probable cause to conduct the warrantless search which led to the seizure of 4,026 cartons of untaxed cigarettes in the possession of defendants. We find that such probable cause did not exist. The People's case, as set forth in the testimony...
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