Right to seizure documents and timely interim release review after seizure of goods

Where goods are seized, the affected person is entitled to receive the seizure report, connected documents and the evidence proposed to be relied upon against it; if the material is voluminous, inspection in the office may be allowed. The authority was also required to consider the application for interim release of the seized tobacco in accordance with law and dispose of it expeditiously.

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Issues: Whether the petitioner was entitled to a copy of the seizure report, connected documents and the evidence proposed to be relied upon against it, and whether the application for interim release of seized tobacco should be considered expeditiously.

Analysis: Where goods are seized, the person affected is entitled to be supplied the seizure report, connected documents and the evidence sought to be used against him. If the material is voluminous, inspection in the office may be permitted. The authority was also directed to consider the application for interim release of the seized tobacco in accordance with law and to dispose of it expeditiously.

Outcome: A direction was issued to furnish the seizure report, related documents and relied-upon evidence, with permission to inspect voluminous material in the office, and the authority was asked to decide the interim release application promptly.

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