seizure of documents by customs authorities

In terms of Section 110(4) of the Customs Act 1950, person from whose custody any
documents are seized shall be entitled to make copies thereof or take extract therefrom in the presence of a officer of Customs.

It is not uncommon that investigating authorities deny access to the seized documents during investigation of the case. Bombay High Court held that:

“From the language of the sub-section, it is clear that it is mandatory 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, 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.”