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2020 (2) TMI 1265 - HC - CustomsProvisional release of goods - refund of IGST - lifting and removal of seizure - HELD THAT:- Although, it is evident that investigation is under process, the provisions of section 110 of the Customs Act, 1962, requires such investigation to be completed within a certain time frame. In case it relates to seizure of goods, documents and things, this time frame is initially for a period of six months which can be extended for a further period, not exceeding six months. As such, it is incumbent upon the concerned authorities to complete the investigation within the time frame as specified under section 110 of the Customs Act, 1962, in the facts and circumstances of the instant case. The writ petition is disposed off with a direction upon the concerned respondent authorities to complete the investigation at an early date and ensure that the adjudicatory process is completed within a reasonable period of time, preferably within a period of six months from the date of communication of a photostat certified copy of this order.
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