Seized documents and records — Return of

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.... — Return of F. No. 207/09/2006-CX.6, dated 8-9-2006 It has beep brought to the notice of the Board that the records seized in connection with offence cases are not being returned to the asses....

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....ecords which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized. I wish to reiterate compliance of these instruction....