https://www.taxtmi.com/caselaws?id=191558 The court dismissed the petition seeking the delivery of seized records, finding no merit in the petitioner's claims. The judgment highlighted the importance of a balanced approach in handling the return of documents, considering the stage of investigations and relevance to ongoing proceedings. The court emphasized that the petitioner's demand for all documents, including irrelevant ones, was unwarranted, and the delay in returning files did not justify the petitioner's actions to stall the proceedings. en-us Tue, 05 Jul 2016 00:00:00 +0530 Fri, 07 Apr 2017 10:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191558 The court dismissed the petition seeking the delivery of seized records, finding no merit in the petitioner's claims. The judgment highlighted the importance of a balanced approach in handling the return of documents, considering the stage of investigations and relevance to ongoing proceedings. The court emphasized that the petitioner's demand for all documents, including irrelevant ones, was unwarranted, and the delay in returning files did not justify the petitioner's actions to stall the proceedings. Case-Laws Customs Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191558