https://www.taxtmi.com/caselaws?id=78207 The Customs Department imposed penalties and confiscated diamonds from a company for non-availability of certain diamonds for physical confiscation. The company appealed to the Customs, Excise & Service Tax Appellate Tribunal, which stayed penalty recovery. The company sought the return of documents detained by the Customs Department. The High Court held that the Customs Department had no authority to detain the documents once goods were cleared and penalties were under appeal. The court directed the Customs Department to return the documents to the company, emphasizing that appellate authorities cannot worsen the appellant's position without a cross-appeal. en-us Tue, 09 Mar 2010 00:00:00 +0530 Tue, 09 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78207 The Customs Department imposed penalties and confiscated diamonds from a company for non-availability of certain diamonds for physical confiscation. The company appealed to the Customs, Excise & Service Tax Appellate Tribunal, which stayed penalty recovery. The company sought the return of documents detained by the Customs Department. The High Court held that the Customs Department had no authority to detain the documents once goods were cleared and penalties were under appeal. The court directed the Customs Department to return the documents to the company, emphasizing that appellate authorities cannot worsen the appellant's position without a cross-appeal. Case-Laws Customs Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78207