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2016 (4) TMI 97 - HC - CustomsSeeking release of Nepalese currency - Nepalese currency of the value of ₹ 5 lakhs equal to Indian ₹ 3.1 lakhs were seized and detention receipt given on 17th June, 2014 - Application for release filed on 07.07.2014 but till date not received any reply - Respondent contended that appellant not present himself for examination or has not submitted any document to prove the legitimate possession of the currency and department did not convert the detention into seizure as there is a difference in detention and seizure - Held that:- there appears to be no legal justification for the Customs Department not 'seizing' the Nepalese currency recovered from the Petitioner in the first place and secondly, in not giving a SCN within six months of such seizure. In the absence of any provision in the Act that permits 'detention' of such goods, the Court has to proceed on the basis that what was effected on 17th June 2014 was a 'seizure' of Nepalese currency from the Petitioner. That the seized currency was in the possession of the Petitioner and seized from him is also not in dispute. If that is the position, then under Section 110(2) of the Act a SCN had to be given under Section 124(a) of the Act within six months of 17th June 2014. With no such SCN having been given, the inevitable consequence, therefore, is that as mandated by Section 110(2) of the Act, the seized goods "shall be returned to the person from whose possession it was seized". Consequently, the Respondents are directed to release the Nepalese currency for which a 'detention' receipt was issued on 17th June 2014, to the Petitioner upon him presenting himself. - Petition disposed of
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