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2012 (9) TMI 112 - HC - CustomsSCN – search and seizure – alleged that SCN given to the petitioner beyond the period of six months – Held that:- Show cause notice must be given before expiry of six months and issuance of notice by registered post within six months is a sufficient compliance in the eye of law, moreso, when the same has been received by the respondent as has been admitted - Neither Section 110(2) nor Clause (a) of Section 124 of the Act contemplates service of notice in strict sense within a period of six months from the date of giving/issuing the same by registered post which mode has been prescribed under the Act. It merely speaks about giving of the notice - it cannot be said that the legislature intended to achieve service of notice within six months from the date of seizure - appeal succeeds and is hereby allowed
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