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2024 (4) TMI 340 - HC - CustomsSeeking release/return of gold bangle to the petitioner under the provisions of Section 110(2) read with Section 124 of the Customs Act 1962 - SCN issued after mandatory period - HELD THAT - In the instant case it is not disputed that the seizure was made on 04.04.2023 which meant that the notice should have been issued prior to 03.10.2023 which however was not the case as the show cause notice was sent by speed post on 05.10.2023 after the mandatory period as per Section 110(2) had lapsed. The proviso allowing for extension of time was also not resorted to by the respondents. Section 124 as can be seen from above prohibits the confiscation of any goods or imposing any penalty unless the owner of the goods or such person is given a notice and an opportunity of making a representation and also of being heard. The issuance of a show cause on time therefore being fundamental in such matters and the same having not been complied with by the respondents is thus hit by Section 110(2) of the Act. The relevance of the judgment PURUSHOTTAM JAJODIA AMIT KUMAR KM. UDYOG VERSUS DIRECTORATE OF REVENUE INTELLIGENCE AND ANOTHER 2014 (8) TMI 771 - DELHI HIGH COURT cited by the petitioner is noted as it essentially covers the case with regard to the sanctity of the 6(six) month period of show cause and as such no further discussion is required on the same. The respondents are directed to release the gold bangle seized from the petitioner forthwith - Petition allowed.
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