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2021 (2) TMI 1274 - GUJARAT HIGH COURTSeeking return of seized currency - two mobile phones - computer and documents - expiry of the statutory period of six months provided in section 110(2) of the Customs Act, 1962 - HELD THAT:- Learned advocate, Mr.S.S.Iyer, who has taken us through the various correspondences and has urged that under Section 110 of the Customs Act, 1962 the six month's period after the Seizure Panchnama on 3.4.2019 is also over on 3.4.2020 and there is not a whisper of the seized currency notes in the show cause notice dated 27.11.2020. His correspondence also has not been responded so far as this pertinent issue is concerned. According to him, it is a covered matter as in the case of DEEPAK NATVARLAL SONI VERSUS UNION OF INDIA [2018 (9) TMI 1912 - GUJARAT HIGH COURT]. Issue Notice for final disposal, returnable on 8.3.2021.
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