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2013 (2) TMI 200 - HC - CustomsReturn of goods seized - no show cause notice issued to the petitioners within one year of the date of seizures - department relied on circular No. 27/2011 issued by the CBEC dated 04.07.2011 which clarifies that a permission from the Ministry of Environment and Forest would be required - Held that:- Section 110(2) specifically mandates that when any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months or within the further extended period of six months (totaling one year) of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. See Jatin Ahuja v Union of India and Ors [2012 (12) TMI 675 - DELHI HIGH COURT] The goods in question had been seized in September/October 2010, whereas the circular was issued much later on 04.07.2012. Therefore, the said circular would not apply to the facts of the present case - in favour of assessee.
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