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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Advisory Council Proposes Return of Seized Documents if No Show-Cause Notice Issued in 6 Months.</h1> The 35th Meeting of the Customs & Central Excise Advisory Council addressed the issue of releasing seized books and records. It was proposed that if a show-cause notice is not issued within six months of seizure, the documents should be returned to the assessees. The procedure outlined in Circular No. 42/88-CX.6 mandates immediate segregation of documents intended for establishing charges from others. Once a show-cause notice is issued, non-essential documents should be returned, and assessees allowed to photocopy relevant documents. This process aims to expedite the inspection of seized documents. Field formations are to be informed accordingly.
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