I am directed to say that Trade has represented in the 35th Meeting of Customs & Central Excise Advisory Council that seized books and documents should be released to the assessees in cases where Show-cause Notice is not issued within six months from the date of seizure.

2.     In this regard, I am directed to invite your attention to Circular No. 42/88-CX.6 dated 24th May 1988 (copy enclosed) wherein the procedure for handling of seized documents and records has been prescribed. It is reiterated that whenever any documents/ records are seized, immediate efforts should be made to segregate the documents, which are proposed to be relied upon in framing/ establishing the charges, from the remaining documents/ records.

3.     Once the Show - cause Notice is issued to the party, the documents/ records, which have not been relied upon, may be returned to the party under proper receipt. The assessees may also be allowed to obtain photocopies of the documents relied upon. The above measures would help substantially reduce the time taken by the parties for inspection of seized documents.

Enclosure

Regarding handling of seized documents/ records - Instructions

Circular No. 42 dated 24^th May 1988

I am directed to say that whenever any documents/ records are seized, immediate efforts should be made to segregate the documents, which are proposed to be relied upon in framing/ establishing the charges, from the remaining documents/ records.

2.     Once the show cause notice is issued to the party the documents/ records which have not been relied upon may be returned to the party under proper receipt.

3.     The above measures would help substantially reduce the time taken by parties for inspection of documents.