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2016 (11) TMI 764 - HC - CustomsSeizure of three gold bars weighing one kilogram each and Indian currency of ₹ 1,10,00,000/- from the petitioner - Section 110(2) of the Customs Act - Held that: - It is beyond dispute that no notice under clause (a) of Section 124 of the Customs Act in respect of the seizure of the aforesaid goods was issued to the petitioner till date. There is also no case for the respondent that the period fixed for initiating proceedings under Section 124 of the Customs Act has been extended in the case of the petitioner as provided for under the proviso to Section 110(2) of the Customs Act - the writ petition is disposed of directing the respondent to return the goods seized from the petitioner as provided for under Section 110(2) of the Customs Act within one month from today. It is made clear that this judgment will not preclude the respondent from proceeding against the petitioner under the Customs Act, if he has violated any of the provisions therein.
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