2008 (1) TMI 638

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..... on the officer of Customs to make available the copies asked for. The choice of either asking for the document or seeking extract is of the party concerned and not that of the officer. In other words, if any document is seized during the course of any action by an officer and relatable to the provisions of the Customs Act, that officer is bound to make available those documents. The action, theref .....

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..... oner received a communication on 18-12-2007 wherein it was set out that the documents would be provided to him on completion of the investigation. It was then set out that the petitioner may inspect all the documents and if any document is found relevant to the present show cause notices issued the copies of the same would be supplied to the petitioner. 3. It is on account of failure by the resp .....

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..... therefore, of the respondents in communicating to the petitioner that documents would not be available, is clearly an act without jurisdiction. We fail to understand as to why statutory authority failed to discharge the duties according to law and driving the party to this Court for seeking relief. 6. We, therefore, direct the respondents to make available the copies of the documents asked for b .....

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