TMI Blog2016 (11) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the seizure of the aforesaid goods was issued to the petitioner till date. There is also no case for the respondent that the period fixed for initiating proceedings under Section 124 of the Customs Act has been extended in the case of the petitioner as provided for under the proviso to Section 110(2) of the Customs Act - the writ petition is disposed of directing the respondent to return the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent received the seized goods from the Court of the Magistrate for proceeding against the petitioner under the Customs Act. The grievance of the petitioner is that though the seizure was effected as early as on 4-8-2015, till date, no notice in respect of the same was given to him under clause (a) of Section 124 of the Customs Act. According to the petitioner, since no notice was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs or Commissioner of Customs for a period not exceeding six months. It is beyond dispute that no notice under clause (a) of Section 124 of the Customs Act in respect of the seizure of the aforesaid goods was issued to the petitioner till date. There is also no case for the respondent that the period fixed for initiating proceedings under Section 124 of the Customs Act has been extende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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