https://www.taxtmi.com/article/detailed?id=320 Deposited sums made in the course of search and seizure cannot be appropriated absent a formal assessment and demand; retention solely on the basis of a voluntary deposit or investigatory seizure is unjustified. Seized goods must not be detained indefinitely and harsh conditions preventing release are unlawful. Security for value of goods may be required only if a clear prima facie case for confiscation exists. Non excisable by products like dross should not be treated as excisable stock. Reasonable undertakings in lieu of bank guarantees and access to seized records at assesssee expense are consistent with procedural fairness. en-us Thu, 26 Mar 2009 00:00:00 +0530 Thu, 26 Mar 2009 06:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=320 Deposited sums made in the course of search and seizure cannot be appropriated absent a formal assessment and demand; retention solely on the basis of a voluntary deposit or investigatory seizure is unjustified. Seized goods must not be detained indefinitely and harsh conditions preventing release are unlawful. Security for value of goods may be required only if a clear prima facie case for confiscation exists. Non excisable by products like dross should not be treated as excisable stock. Reasonable undertakings in lieu of bank guarantees and access to seized records at assesssee expense are consistent with procedural fairness. Articles Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=320