https://www.taxtmi.com/caselaws?id=208169 The court found that the respondent's failure to provide seized documents to the petitioner, as required under Section 110(4) of the Customs Act, 1962, was an act without jurisdiction. The court directed the respondents to provide the copies of the seized documents to the petitioner within seven days at their own cost. Failure to comply would result in a cost of Rs. 50,000 being imposed on the respondents, recoverable from the salary of the officer concerned. This case emphasizes the mandatory nature of providing copies of seized documents to the concerned party and the importance of statutory authorities fulfilling their legal duties. en-us Thu, 24 Jan 2008 00:00:00 +0530 Mon, 18 Mar 2013 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208169 The court found that the respondent's failure to provide seized documents to the petitioner, as required under Section 110(4) of the Customs Act, 1962, was an act without jurisdiction. The court directed the respondents to provide the copies of the seized documents to the petitioner within seven days at their own cost. Failure to comply would result in a cost of Rs. 50,000 being imposed on the respondents, recoverable from the salary of the officer concerned. This case emphasizes the mandatory nature of providing copies of seized documents to the concerned party and the importance of statutory authorities fulfilling their legal duties. Case-Laws Customs Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208169