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2016 (8) TMI 1529 - HC - CustomsSeeking release of goods - allegation is that revenue/customs authority had not issued show cause notice under the Customs Act within the mandatory time limit - HELD THAT:- The operative portion of the judgment is SAI INCORPORATION VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) & ANR. [2016 (6) TMI 350 - DELHI HIGH COURT] is unequivocal and clarifies that all statutory options and discretion vested with the customs authorities are available to them including the option to proceed under Section 124(3). In the circumstances, the only finding of the Court was the failure to issue show cause notice within the time stipulated by law meaning that the goods were to be unconditionally released. There was no question of the revenue, therefore, from being precluded from using its power to bring to assessment the entire quantum, and classifying them for the purposes of customs duty or seeking to recover the correct amount due. The impugned order of 16-6-2016 is hereby set aside. It is open to the respondents to proceed in accordance with law and assess the entire quantum, both in respect of their correct classification as well as pass any orders of penalty and/or confiscation - Petition disposed off.
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