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2019 (5) TMI 1473 - HC - CustomsUnconditional release of goods - period of limitation for issue of notice - foreign currency - non compliance of Section 124(a) of the Customs Act, 1962 - HELD THAT:- Section 124(a) of the Act contemplates for issue of show cause notice before confiscation of goods etc., Section 110 of the Act deals with seizure of goods, documents and things. Sub-Section(2) of Section 110 envisages that where any goods are seized under subsection (1) and no notice in respect thereof 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. Modes for service of notice are provided under Section 153 of the Act. Clause (b) of Section 153(1) provides, by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorized representative, if any, at his last known place of business or residence. As per Clause(e), by affixing it in some conspicuous place at the last known place of business or residence of the person to whom it is issued and if such mode is not practicable for any reason, then, by affixing a copy thereof on the notice board of the office or uploading on the official website, if any; The notice was issued and the same was sent through speed post on 29.8.2018 but the same was returned unserved. No exception can be found with the issue and service of notice on the petitioner. It is also significant to note that the phrase ‘given’ employed in sub-section(2) of Section 110 under clause (a) of Section 124 within six months of the seizure of the goods does not refer to service of notice. However, as aforesaid, there is sufficient service of notice as contemplated under Section 153 of the Act. Hence, the petitioner cannot raise any dispute relating to failure to issue show cause notice as contemplated under the Act. Petition disposed off.
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