2015 (2) TMI 295

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....ioner has made various prayers, the central grievance of the petitioner is that the respondents i.e., the authorities and the officials of Customs & Central Excise Department have, for a long time, continued inquiry regarding the petitioner's manufacturing activities. On 13th April 2011, a panchnama was drawn at the factory premises of the petitioner. This was a starting point of inquiry by the De....

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....mit for completion of inquiry/investigation, it cannot be gainsaid that pending and protracted inquiry would cause undue harassment to a citizen. An inquiry, therefore, should not be continued indefinitely without sufficient reasons. It is, of course, true that, often times, the facts being complex, gathering such facts may not be an easy task. In such a situation, inquiries may even continue for ....