https://www.taxtmi.com/caselaws?id=40740 Where only books and records were seized, Section 110(2) of the Customs Act was treated as inapplicable and the matter as falling under Section 110(3); the limitation objection therefore failed. Section 40(2) of the Central Excises and Salt Act, 1944 was also held confined to suits and not to these proceedings, so that plea likewise failed. On natural justice, the record showed that inspection of documents had been afforded and partly availed of, so the complaint of denial of hearing or document access was rejected. The challenge to the departmental orders thus failed on all grounds and the rule was discharged. en-us Tue, 17 May 1977 00:00:00 +0530 Fri, 14 May 2010 11:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40740 Where only books and records were seized, Section 110(2) of the Customs Act was treated as inapplicable and the matter as falling under Section 110(3); the limitation objection therefore failed. Section 40(2) of the Central Excises and Salt Act, 1944 was also held confined to suits and not to these proceedings, so that plea likewise failed. On natural justice, the record showed that inspection of documents had been afforded and partly availed of, so the complaint of denial of hearing or document access was rejected. The challenge to the departmental orders thus failed on all grounds and the rule was discharged. Case-Laws Central Excise Tue, 17 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40740