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    <title>2021 (12) TMI 1314 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta directed the Respondent Adjudicating Authority to consider the petitioner&#039;s request for the return of documents not used in adjudication proceedings, in accordance with Rule 24A of the Central Excise Rules, 2002. The court instructed a review, a hearing for the petitioner, and the return of unnecessary documents within four weeks. The judgment highlighted the importance of following legal procedures and promptly returning irrelevant seized documents to the rightful owner.</description>
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