https://www.taxtmi.com/caselaws?id=260186 The court found that there was no seizure of documents and cheques in this case and directed the respondent to return the 14 cheques to the petitioner within two weeks. It clarified that the power of seizure under the Customs Act can only be exercised if goods are believed to be liable for confiscation. The court emphasized that since there was no seizure, the respondent cannot withhold the cheques, even if their return might impact the investigation. The court also noted the absence of a specific time frame for the continuation of seizure under the Customs Act and did not delve further into this aspect. en-us Wed, 27 May 2015 00:00:00 +0530 Sat, 10 Oct 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260186 The court found that there was no seizure of documents and cheques in this case and directed the respondent to return the 14 cheques to the petitioner within two weeks. It clarified that the power of seizure under the Customs Act can only be exercised if goods are believed to be liable for confiscation. The court emphasized that since there was no seizure, the respondent cannot withhold the cheques, even if their return might impact the investigation. The court also noted the absence of a specific time frame for the continuation of seizure under the Customs Act and did not delve further into this aspect. Case-Laws Customs Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260186