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2012 (12) TMI 675 - HC - CustomsRe-seizure orders - whether after expiry of the period of one year, the seizure of the goods or articles would be deemed to lapse under Section 110? - Held that:- As decided in JAYANT HANSRAJ SHAH Versus UOI [2008 (2) TMI 293 - HIGH COURT BOMBAY] effect of expiry of one year period (six months, if no extension is granted) after the seizure of goods etc under Section 110 when there has been no show cause notice under sub-clause (2) is amply clear. Upon expiry of the one year period (or six months, as the case may be) the goods are returnable to the person from whose possession they were seized. There is nothing in Section 110-A to detract from this consequence. The public interest in injecting a sense of efficiency by mandating an outer limit to seizure orders, whenever the customs authorities contemplate an adjudication proceeding, is self-evident. In the case of goods with limited shelf life, or “fast moving” electronic articles, or even garments, which reflect the latest trends, even such limited seizure may result virtually in a confiscation, because they may be rendered worthless upon release. In the light of the above discussion, the Petition has to succeed. It is declared that the effect of non-issuance of show cause notice under Section 124 in this case, has resulted in the operation of Section 110(2) and the statutory dissolution of the seizure order made in the case of the Petitioner's car. The said vehicle – released provisionally and subject to conditions under Section 110-A – shall be deemed to have been unconditionally released. If the Maserati car has not been released, the same shall be released within two weeks and the superdarinama is hereby quashed. The writ petition is allowed in the above terms.
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