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2018 (8) TMI 909 - HC - CustomsSealing of petitioner's warehouse - confiscation of consignments - case of Revenue is that the appellant is involved in the removal of goods based on forged documents and he is using his godown for keeping smuggled goods - whether Section 110 would within these scope to include the power to seal a godown from where goods are seized? - Held that:- A perusal of Section 110 of the Customs Act 1962, shows that there is no prohibition for sealing any godown, in which goods which have been illegally removed from CFS, using forged documents. Customs Authorities can seal the godown, alongwith the goods inside or seize of the goods and seal the godown, as a preventive measure to restrain the godown owner from using the godown keeping illegally removed goods, atleast till such time, the proceedings of confiscation, regarding the goods, being adjudicated upon. According to the respondents, the prayer for desealing the godown, cannot be granted, at this stage. Whether the respondent is bound to return the goods to the appellant since no notice under Section 124 of the Customs Act has been issued? - Held that:- The godown was sealed on 25.10.2017. Eight months have passed, the authorities are directed to complete the investigation forthwith and pass orders. Desealing cannot be permitted till the finality of the proceedings initiated under Section 124 of the Customs Act. Appeal dismissed - decided against appellant.
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