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2018 (9) TMI 52 - HC - CustomsValidity of Search and seizure proceedings - detention of valuables along with seizure of the key - fraudulent drawback availed - petitioner prays for release of articles - Held that:- In the present case, the key was seized and consequently articles were detained on 07.07.2017. Since then, the petitioner has not been afforded access to the jewellery. Though it is not a direct seizure or detention the effect of such action is that the petitioner has been deprived of the use of her property - The period provided under Section 110 i.e. six months elapsed, the Revenue could have, if it chose to extend that period provided the powers were resorted to within the six month period. Even that option was not exercised. The petitioner is, therefore, clearly entitled to release of all the articles in her locker as well as the locker key. Since the customs authorities have inventorized these goods, it is open for them to continue with the adjudication proceedings as and when they issue show cause notice - petition allowed.
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