2000 (1) TMI 61 - HC - Customs

Court orders return of seized records, sets reply deadline, emphasizes duty to return unnecessary records.

METHODEX SYSTEMS LTD. Versus UNION OF INDIA

The court ruled in favor of the petitioner, directing the respondents to return all seized records, except those relied upon, by a specified date. The ... Seized documents/Records - Return of - Records Issues involved: Petitioner seeks return of seized records u/s Art. 226 of the Constitution of India, department's refusal to return records, delay in filing reply to show cause notice, department's contention on defence availability.Judgment Summary:1. The petitioner filed a petition seeking the return of all records seized by the respondents, except those relied upon for issuing a show cause notice. The department alleged the petitioner's delay in responding to the notice and claimed that the unreturned records would not aid the petitioner's defence.2. The court heard both parties, and the department's stance on dictating the defense strategy was deemed unacceptable. The noticee has the right to raise all available defenses, and the department's role is to consider and assess these defenses based on legal grounds, not to dictate their validity.3. The court emphasized that the department must return records not required for their case as they lack the authority to withhold them. The department's duty is to return records not relied upon, and failure to do so could result in serious consequences for the officers involved.4. The respondents were directed to return all records, except those relied upon, to the petitioner by a specified date. The petitioner was granted four weeks from the return of records to submit a reply to the show cause notice. Non-compliance with this direction could lead to consequences for the concerned officers. The petition was allowed without costs.