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2009 (6) TMI 69 - BOMBAY HIGH COURTSeized Goods – Non issuance of Notice within prescribed period – return of seized goods – held that - There is no dispute that the said 598 Rolls of Fabric were seized on 13-11-2002, even though initial panchnama was made on 31-7-2002. Section 124 of the Customs Act requires issuance of show cause notice before confiscation of goods - a show cause notice under Section 124 is required to be issued within six months from the date of seizure but period for issuance of show cause notice may be extended by further period of six months if the Commissioner is satisfied that there are sufficient reasons for the delay - Admittedly, the show cause notice was issued about 31/2 years after the seizure. In view of this, under the provisions of Section 110(2), the respondents are bound to return the goods to the petitioners from whose possession the same were seized
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