https://www.taxtmi.com/caselaws?id=32427 Amounts deposited during search and investigation cannot be retained or appropriated without an assessment and demand; a claim that the payment was voluntary is not enough to justify withholding it, so the deposit had to be refunded. Seized goods cannot be kept under prolonged detention or released only on harsh security conditions unless the department shows a clear prima facie case for confiscation; on the material available, that threshold was not met, so provisional release on an undertaking in terms similar to Form B-11 was directed without bank guarantee or cash security. The legality of the search and seizure itself was left undecided. en-us Fri, 31 Oct 2008 00:00:00 +0530 Thu, 06 Nov 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32427 Amounts deposited during search and investigation cannot be retained or appropriated without an assessment and demand; a claim that the payment was voluntary is not enough to justify withholding it, so the deposit had to be refunded. Seized goods cannot be kept under prolonged detention or released only on harsh security conditions unless the department shows a clear prima facie case for confiscation; on the material available, that threshold was not met, so provisional release on an undertaking in terms similar to Form B-11 was directed without bank guarantee or cash security. The legality of the search and seizure itself was left undecided. Case-Laws Central Excise Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32427