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2013 (12) TMI 819 - CESTAT AHMEDABADValidity of show case notice - Bar of limitation - Whether the Show Cause Notice issued within 6 months from the date of seizure is in accordance with the provisions of Section 110(2) of the Act - Held that:- if the Show Cause Notice is not issued within 6 months from the date of seizure, only consequence would be that the person from whom the goods were seized, would become entitled to their return - The period laid down under Section 110(2) is of seizure of goods and not the validity of the notice. As such, by applying the ratio of law as declared by Hon’ble Supreme Court, even if it is considered that the notice does not stand issued within 6 months from the date of seizure as envisaged by Section 110(2) of Customs Act, 1962, the effect of the same would be that the appellant would become entitled to return of the goods. However, it is seen that the goods were already carted by the appellant in CFS and continued to lie there even during the period of detention and after the seizure was formally made. They never applied for return of the rice. As such, it has to be held that the seizure continued till the Show Cause Notice was issued. The same cannot be held to be barred by limitation - Following decision of Chaganlal Gainmull v. CCE [1989 (11) TMI 59 - SUPREME COURT OF INDIA] - Decided against assessee.
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