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2017 (2) TMI 709 - HC - CustomsLegality and validity of SCN - petitioner relies upon sub-section-2 of Section 110 to submit that if any goods are seized under sub-section (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 - Held that: - when the show cause notice was given within six months, “if given” is to mean “to be issued and served”, that has also taken place within six months, then, we do not think that we should entertain this Writ Petition - the show cause notice is valid - petition dismissed - decided against petitioner.
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