Assessee is an individual. During the course of search on the residential and business premises in the year 2011. Undisclosed jewellery was seized . The assessee has disclosed the same and paid taxes due . When assessment and appeals of group concerns and family members were completed , since 2016 assessee is pursuing the matter for release of jewellery. However no action is taken on the application made for release of jewellery.  In the year 2021, again search took place and again some jewellery was seized. Now PCIT is not releasing jewellery on the ground that there is liability going to be raised . Can assessee take  a stand that since there is no liability of the search conducted on any of the group concern or family members the retention of jewellery on the ground of future liability is incorrect . Is there any remedy to release the jewellery.