TaxTMI 
TaxTMI 
2009 (8) TMI 682
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....opies of the documents seized in course of inspection dated 25-3-2009. (ii) For a direction to the respondent authorities to provide xerox copies of all the documents seized along with the statement of persons which was taken under coercion and duress by the respondent authorities in course of inspection dated 25-3-2009, so far as it relates to the petitioner company. (iii) For a declaration that documents seized cannot be illegally retained without providing Xerox copy of the same to the petitioner as the same is required for complying statutory requirements of other Departments of the Central/Sate Government. (iv) For a declaration that the respondent had no jurisdiction over the petitioner's premises to conduct the search. (v....
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.... with the requirements of the other Departments of Central/State Government. (c) Whether the respondents are not duty-bound to provide copy of all documents seized along with statement of persons recorded, relatable to the petitioner Company for compliance of principles of natural justice. (d) Whether the respondents have jurisdiction over the petitioner's factory/office premises situated in Patna. 5. So far as questions (a), (b) & (c) are concerned, they relate to the question of supply of copy of documents whereas question (d) relates to the question of jurisdiction of the authority over the factory office premises of the petitioner. As already indicated above, we are not going into other questions and we are confining our attent....
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.... The relevant portion of the communication sent by the departmental authorities is to the following effect : "However, in compliance of the direction of Hon'ble High Court, Patna, you are requested to depute one person duly authorized by any of the Directors of your company on any working day during working hours on prior appointment with the undersigned. The person so authorized, on the day of his visit, should carry proof of his identity and his signature should be duly attested by the Director authorizing him for this purpose. It is further clarified in this connection that Xerox copies of all the documents seized vide Search list prepared in the factory premises shall be made available to the person so deputed by you. So far as, the ....
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....seful for, or relevant to any proceeding under this Act. Section 110(4) being relevant is extracted hereunder : "The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs." 8. Learned counsel for the petitioner submitted that once the documents have been seized, the department has a duty to furnish copies thereof as contemplated in Section 110(4) of the said Act. 9. Learned counsel for the respondents, on the other hand, submitted that if at all the petitioner had any right, it could have been exercised at the time when the seizure had been made and the petitioner can not claim such right at a subsequent s....
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....e said Act entitles the person from whose custody the documents were seized, to get copies of the documents seized or take extracts therefrom in the presence of an officer of customs department whereas the submission made by the learned counsel for the respondents that it is only at the time of seizure that the petitioner could have taken Xerox copies of the documents seized is also not a practicable suggestion inasmuch as at the time of seizure the necessary facilities may not be available. More so because the intention of the Act is unambiguous that whenever a document is seized by the concerned authority, the authority is obliged to give copies of those documents and Section 110(4) does not limit the demand to any period of time. The con....