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2013 (6) TMI 123 - GUJARAT HIGH COURTPrivate bonded warehouse - discrepancy in stock register - customs authorities and the Police Department of the State opposing each other in a petition instituted by the customs authorities. - held that:- the enquiry by the customs authorities on the premise of alleged breach of the Customs Act, the Rules made thereunder and the terms of the licence of the bonded warehouse is still incomplete and in the meantime the police authorities have put their own seals on the warehouse. Without expressing any opinion on the both FIRs we are of the opinion that the customs authorities should be allowed to complete the enquiry for which we have already granted six weeks’ time in a connected petition. Once such enquiry is over, it would be open for the police authorities, of course, subject to all the rights and contentions of respondent No. 5 as also the customs authorities, to proceed further in accordance with law in connection with such FIRs. Police authorities shall remove their seals on the bonded warehouse to enable customs authorities to complete their enquiry. It would, however, be the duty of the customs authorities to ensure that the goods lying in the warehouse are not permitted to be taken out. They shall also ensure that the necessary records are taken in their custody and are made available for future reference. Once the enquiry is over, the result thereof may also be communicated to the police authorities by the customs authorities.
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