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TMI Blog2015 (10) TMI 2127X X X X Extracts X X X X X X X X Extracts X X X X ..... onal surrender of passport while executing bond – Held That:- Customs Authorities have power to detain the passport only if it is relevant for any enquiry; reasons for detention have not been stated as such – If no reasons found for the detention, same shall be handed over to the assessee – Decided conditionally in favour of assessee. - WP(C).No.32496 of 2014 (J) - - - Dated:- 11-12-2014 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jects concealed inside a rice cooker and a hot plate. The authorities suspect petitioner is part of a large racket of smugglers importing gold and other items to India. Since the only issue before me is regarding the power of the Customs Authorities in detaining the passport, other details are not necessary for the purpose of adjudicating the issues involved in this writ petition. 4. Learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act. S.110(3) lays down as follows: (3) The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. 5. In Santhakumar's case (supra) it is held that if the passport is seized on the ground that it is useful or relevant for the proceedings under the Customs Act, the proper action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following directions are issued i. The Customs Authorities must state the reasons for retaining the passport in terms of S.110(3) of the Customs Act. ii. If it is not required for any proceedings under the Customs Act, same shall be returned to the petitioner forthwith. iii. The decision shall be taken within one week from the date of receipt of a copy of this Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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