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2015 (10) TMI 1097 - CALCUTTA HIGH COURTAppeal against provisional release of goods seized - No SCN contemplated by sub-section (2) of Section 110 of the Customs Act within a period of six months was issued thus writ petitioner became entitled to return of the goods – Appellant contends the extension of time for issuing a SCN been granted by another six months but couldn’t provide any proof of the same. Held That:- Since Revenue is unable to show that they had any reason to believe that goods in question were liable to confiscation, appeal is thus dismissed in favour of the assessee.
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