https://www.taxtmi.com/caselaws?id=1576 Customs seizure law distinguishes goods from documents, electronic records, and investigative samples. Files, papers, pen drives, hard disks, and floppies containing stored data are treated as documents or things, supported by the Information Technology Act, 2000 and the evidentiary recognition of electronic records under Section 65B of the Indian Evidence Act, 1872. Representative samples drawn from imported or local steel materials are likewise treated as things seized for investigation, not as seized goods in their entirety. As a result, the six-month return mandate under Section 110(2) of the Customs Act, 1962 applies only to seized goods and not to materials covered by Section 110(3). en-us Wed, 13 Sep 2006 00:00:00 +0530 Tue, 15 Apr 2008 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1576 Customs seizure law distinguishes goods from documents, electronic records, and investigative samples. Files, papers, pen drives, hard disks, and floppies containing stored data are treated as documents or things, supported by the Information Technology Act, 2000 and the evidentiary recognition of electronic records under Section 65B of the Indian Evidence Act, 1872. Representative samples drawn from imported or local steel materials are likewise treated as things seized for investigation, not as seized goods in their entirety. As a result, the six-month return mandate under Section 110(2) of the Customs Act, 1962 applies only to seized goods and not to materials covered by Section 110(3). Case-Laws Customs Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1576