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The Commissioner of Customs (preventive) Versus Smt. Babita Devi Maurya Prop. of M/s Kumar Enterprise & Ors.

2015 (10) TMI 1097 - CALCUTTA HIGH COURT

Appeal against provisional release of goods seized - No SCN contemplated by sub-section (2) of Section 110 of the Customs Act within a period of six months was issued thus writ petitioner became entitled to return of the goods – Appellant contends th .....

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iscation, appeal is thus dismissed in favour of the assessee. - APO No. 514 of 2014, G.A. No. 4034 of 2014, W.P. No. 1113 of 2014 - Dated:- 30-3-2015 - Girish Chandra Gupta and Arindam Sinha, JJ. For the Petitioner : Mr. R. Bharadwaj, Adv. Mr. Kaus .....

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the learned Trial Court directed provisional release of the goods seized by the Customs authorities. It is not in dispute that the goods of the petitioner were seized on 13.7.2014. No show cause notice contemplated by sub-section (2) of Section 110 o .....

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has been granted by another six months. He was, however, unable to produce any copy of any such letter by which such extension was allegedly granted. Since, the matter is pending, we do not want to make any observation, but we can hardly resist expre .....

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