https://www.taxtmi.com/caselaws?id=41453 Retention of gold ornaments and documents during an enquiry is distinct from formal seizure for a suspected statutory contravention. Articles taken into possession during checking may be retained pending completion of the enquiry, whereas seizure requires the prescribed reason to believe that the Act was contravened. The six-month period for issuing an adjudication notice runs from formal seizure, not from the earlier retention. As the notice was issued within six months of formal seizure, the mandatory-return proviso did not apply and no automatic right to return of the articles arose. en-us Thu, 01 Dec 1983 00:00:00 +0530 Thu, 03 Jun 2010 13:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41453 Retention of gold ornaments and documents during an enquiry is distinct from formal seizure for a suspected statutory contravention. Articles taken into possession during checking may be retained pending completion of the enquiry, whereas seizure requires the prescribed reason to believe that the Act was contravened. The six-month period for issuing an adjudication notice runs from formal seizure, not from the earlier retention. As the notice was issued within six months of formal seizure, the mandatory-return proviso did not apply and no automatic right to return of the articles arose. Case-Laws Central Excise Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41453