2015 (6) TMI 111

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.... the Respondent : Mr. Kamal Nijhawan, Advocate ORDER 1. On the previous date, I had asked Mr. Nijhawan, the learned counsel for the respondent to take instructions in respect of documents and cheques "resumed" by virtue of the panchnama dated 22.01.2014. 2. Mr. Nijhawan, learned counsel for the respondent says that a counter affidavit has been filed in the matter. Based on the stand taken....

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....ut in Annexure A to the panchnama) have been "resumed". 2.4 The provisions cited by Mr.Nijhawan come into play only when there is a "seizure" of goods. The goods, undoubtedly, as per the definition contained in Section 2(22)(d) of the Customs Act include currency and negotiable instruments. However, the power of seizing goods, documents and things can only be exercised if the proper officer has....

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...., there has been no seizure in this case; at least not that of the documents and the 14 cheques referred to in Annexure A appended to the panchnama. 3. The learned counsel for the petitioner says that he would require those cheques to take suitable action qua the cheques in issue. 3.1 Having regard to the same, learned counsel for the petitioner, for the moment, confines his prayer for relea....

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....h reasonable despatch. This is so as Section 110(3) of the Customs Act does not lay down any specific time frame, for which, seizure, can continue via-a-vis document or things. 3.4 At this juncture, I need not dilate on this aspect of the matter, as the petitioner has not pressed for release of documents referred to in Annexure 'A' of the Panchnama. 4. In these circumstances, the respondent ....