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    <title>2021 (2) TMI 1399 - BOMBAY HIGH COURT</title>
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    <description>Transfer of an investigation to the CBI did not prevent the concerned department from continuing its statutory function of assessing or calculating duty on the goods. The Court also held that filing a modification application did not disable the CBI from proceeding with the investigation. Finding that the agency ought to have acted promptly, the Court directed the CBI to register offences against identified or unknown persons, commence investigation in earnest, and file periodic status reports. The modification application was rejected.</description>
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      <description>Transfer of an investigation to the CBI did not prevent the concerned department from continuing its statutory function of assessing or calculating duty on the goods. The Court also held that filing a modification application did not disable the CBI from proceeding with the investigation. Finding that the agency ought to have acted promptly, the Court directed the CBI to register offences against identified or unknown persons, commence investigation in earnest, and file periodic status reports. The modification application was rejected.</description>
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