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2015 (6) TMI 111 - HC - CustomsSeizure of goods - Held that:- Once it is established that cheques in issue were not seized. Furthermore, return of cheques cannot, to my mind, stifle or impede investigation as is sought to be portrayed by Mr. Nijhawan. In the absence of power the respondent cannot withhold the cheques. - even if, one were to equate resumption with seizure (in so far as documents or things are concerned) the said power has to be exercised, with 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. - respondent is directed to hand over the 14 cheques to the petitioner. The respondent will, however, before doing so obtain self attested photocopies of the cheques from the petitioner. The statement of the learned counsel for petitioner made before me that the petitioner will not dispute the veracity of the said cheques if they are used as relied upon documents, at any stage of proceedings by the respondent, is also taken note of. The petitioner will be bound by the statement. - Decided in favour of Appellant.
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