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2012 (12) TMI 681 - HC - CustomsSeizure of imported automobile parts - appeal for Release the goods - Held that:- As decided in Jatin Ahuja (2012 (12) TMI 675 - DELHI HIGH COURT) that the effect of the statute, by virtue of Section 110 would be that on expiration of the total period of one year in the absence of a show cause notice the seized goods have to be released unconditionally. In this case the respondent urged that a show cause notice was in fact issued on 09.08.2012. However, there is no material on record to suggest that the proviso to Section 110(2) was taken recourse to and extension of the seizure order was made before the lapse of six months. In these circumstances and in the absence of any statutory guidelines in regard to the stopping of time, as it were, as alleged by the customs authorities it is not possible to hold that the time taken for adjudication of any issue has to be excluded while reckoning the six months period mandated by Section 110(2). Court is satisfied that the continued seizure by the customs authorities of the petitioner’s goods even after the order dated 19.07.2012 is unlawful. The goods so seized shall be released forthwith unconditionally.
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