https://www.taxtmi.com/caselaws?id=101597 Retention of documents under the Foreign Exchange Regulation Act is justified only where the material is demonstrably relevant to, or useful for, an investigation or proceeding under the Act. A passport issued after the alleged 1985 contraventions could not bear on the commission or investigation of those offences because it did not exist at the relevant time. The passport was therefore not relevant or useful material for retention under sections 34 and 38, and the petitioner was entitled to its return, subject to seeking relief before the trial court. en-us Tue, 10 Mar 1987 00:00:00 +0530 Fri, 10 Feb 2012 13:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101597 Retention of documents under the Foreign Exchange Regulation Act is justified only where the material is demonstrably relevant to, or useful for, an investigation or proceeding under the Act. A passport issued after the alleged 1985 contraventions could not bear on the commission or investigation of those offences because it did not exist at the relevant time. The passport was therefore not relevant or useful material for retention under sections 34 and 38, and the petitioner was entitled to its return, subject to seeking relief before the trial court. Case-Laws Companies Law Tue, 10 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101597