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2015 (10) TMI 1981 - AT - CustomsConfiscation of seized goods - delay in issuance of SCN - Imposition of penalty - Held that:- As per the provision of section 110 of the Customs Act 1962 a show cause notice can be issued within six months from the date of the seizure of the goods. In this case admittedly on 29.03.2006 goods were detained and released to the appellant under superdinama with the direction not to dispose of the goods till further order of the concerned officer. As per the department goods were seized only on 27.05.2006. In fact, the goods were in the custody of the department since 29.03.2006. Therefore, as per section 110 of the Customs Act 1962 the show cause notice can be issued within six months from the date of detention of the goods i.e. on 29.03.2006 as held by the Hon’ble High Court of Madhya Pradesh in the case of Vilayat Hussain Vs. UOI [1987 (12) TMI 54 - HIGH COURT OF MADHYA PRADESH AT JABALPUR] - As the show cause notice has been issued beyond a period of six months from the date of detention of the goods, therefore, the show cause notice is barred by limitation. Consequently, the proceedings initiated as per the show cause notice are quashed. With these terms, I hold that the goods cannot be confiscated beyond six months from the date of detention and redemption fine and penalty is not imposable on the appellant. With these terms, impugned order is set aside - Decided in favour of assessee.
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