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2016 (4) TMI 408 - HC - Customsseeking release of seized goods - Waiver of right to be given a SCN under Section 124(a) of the Act - Non-issuance of SCN under Section 110(2) of the Customs Act 1962 for over six months and also no adjudication order passed in next six months - Department contended that petitioner made a statement that “I do not want any show cause notice and any personal hearing and matter may be decided on merit in my absence”, therefore, it is contended that there was no requirement to give a SCN to the petitioner within six months - Held that:- despite the waiver by the petitioner of the right to be given a SCN in terms of Section 110(2) of the Act, no adjudication order was passed for a period of one year after the seizure. The Petitioner could, therefore, not be bound by such waiver after the expiry of the time limit under Section 110(2) of the Act. In such circumstances, there was no justification for the respondents to continue to detain the goods seized - Therefore, it is directed that the goods seized be forthwith released unconditionally to the petitioner and this will, however, not preclude the respondents from proceeding under Section 124 of the Act ad passing an adjudication order in accordance with law. - Decided in favour of petitioner
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