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2015 (10) TMI 1097 - CALCUTTA HIGH COURT

2015 (10) TMI 1097 - CALCUTTA HIGH COURT - 2015 (323) E.L.T. 430 (Cal.) - 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 the extension of time for issuing a SCN been granted by another six months but couldn’t provide any proof of the same.

Held That:- Since Revenue is unable to show that .....

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s been preferred by the revenue against an order dated 4.12.2014 by which 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 of the Customs Act within a period of six months was issued. Therefore, the writ petitioner became entitled to return of the goods. Mr. Dey, learned Advocate appearing for the a .....

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