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2009 (12) TMI 611 - HC - CustomsSearch and seizure - Defreezing of bank accounts and D-mat account - Provisional release of the goods - Evasion of duty - Violation of section 124 - principle of natural justice - Held that:- a notice in terms of Section 124(c) of the Act was issued on 15-7-2009 to the petitioner to provide a reasonable opportunity of being hear, which stipulated a week’s time. It was received by the petitioner on 16-7-2009 and a period of one week was to expire on 23-7-2009. The petitioner was to appear on 20-7-2009 when it has requested for supplying copies of the documents. However, the order was passed on 20-7-2009 itself. Like in the earlier case, it has to be held in this case as well that the opportunity to make representation within the meaning of Section 124(c) of the Act has been rendered illusory as the order has been passed prior to the expiry of seven days and no effective opportunity of hearing has been afforded. The order extending the period of six months has not been communicated to the petitioner in the instant case also. - Since the period of six months has already expired, therefore, the detention Memo, dated 22-1-2009 (P-2), order of seizure dated 20-2-2009 (P-6) and order of confiscation of case dated 9-6-2009, under Section 111 read with Section 2(22) and 2(39), 120 and 121 of the Act (P-7) are also quashed.
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