https://www.taxtmi.com/caselaws?id=45994 Seized documents, shipping bills and import licences unconnected with pending show cause notices could not be retained by customs, and had to be returned to the assessee. For the 10 consignments under inquiry, the authority was required to supply one copy of each shipping bill so a reply could be filed, and assessment had to be completed within the time fixed by the Court, consistent with the governing circular framework. A bank guarantee furnished only to secure the import licences, and not linked to the pending notices, could not be continued and was to be released. en-us Mon, 02 Jul 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45994 Seized documents, shipping bills and import licences unconnected with pending show cause notices could not be retained by customs, and had to be returned to the assessee. For the 10 consignments under inquiry, the authority was required to supply one copy of each shipping bill so a reply could be filed, and assessment had to be completed within the time fixed by the Court, consistent with the governing circular framework. A bank guarantee furnished only to secure the import licences, and not linked to the pending notices, could not be continued and was to be released. Case-Laws Customs Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45994