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2016 (6) TMI 753 - MADRAS HIGH COURTSeizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap - According to the learned counsel for the petitioner under Section 110 (2) of the Customs Act, when no notice in respect of the seizure is given under Clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. Held that:- Since the provisions of the Section 110(2) is clear that in the absence of any notice under Section 124(a) within six months from the date of seizure, the petitioner is entitled to get release of the goods. - The 1st respondent is directed to release the goods covered by the bill of entry dated 06.08.2015 within a period of two weeks from the date of receipt of a copy of this order. - Decided in favor of petitioner.
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