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2007 (12) TMI 173 - HC - CustomsImport and trading of Digital Audio & music equipments – limitation – detention of goods – goods were seized for not producing proof of ownership & hence SCN was issued – petitioner plea is that SCN is time barred – held that seizure & detention are not same thing – limitation starts from date of seizure, not from date of detention – so SCN is not time barred - not a fit case where the goods should be ordered to be returned since the adjudication proceedings are pending before the department
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