TMI Blog2015 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - W. P. (C) 3309/2015 - - - Dated:- 27-5-2015 - Hon'ble Mr. Justice Rajiv Shakdher,J. For the Petitioner : Mr. Prabhat Kumar, Mr. Parvez Bashista and Mr. R.P. Singh, Advocates For the Respondent : Mr. Kamal Nijhawan, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd things can only be exercised if the proper officer has reasons to believe that the goods in issue are liable to be confiscated under the provisions of the Customs Act. This clearly emerges upon a bare perusal of sub-section (1) of Section 110. Furthermore, in so far as documents or things are concerned, sub-section (3) of Section 110 makes it amply clear that they can be seized by a proper officer, only if, he is of the opinion that they may be useful for or relevant in proceedings under the Customs Act. No such case has been made out by Mr Nijhawan during the course of his arguments. There is, therefore, to my mind, a marked difference between the power of seizure adverted to in the Customs Act as against the undefined power of resumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncture, 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 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. The needful will be done within two weeks from today. 5. Rejoinder, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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