TMI Blog2021 (2) TMI 1274X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 110 of the Customs Act, 1962 the six month's period after the Seizure Panchnama on 3.4.2019 is also over on 3.4.2020 and there is not a whisper of the seized currency notes in the show cause notice dated 27.11.2020. His correspondence also has not been responded so far as this pertinent issue is concerned. According to him, it is a covered matter as in the case of DEEPAK NATVARLAL S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayers: 17. A. This Hon'ble Court may be pleased to hold that the impugned panchnama proceedings dated 03.04.2019 as well as the non-return of the seized currency of ₹ 64,86,100/- (Rupees Sixty Four lakhs Eighty Six thousand and Hundred only) belonging to the petitioner and his family members, seized two mobile phones, computer and documents after expiry of the statutory period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court may be pleased to issue a writ of mandamus or in the nature of mandamus or any other writ, order or direction quashing and setting aside the impugned seizure and continued retention of the currency and two mobile phones through panchnama proceedings dated 03.04.2019 for the period beyond the expiry of six months, that is, beyond 03.10.2019 without issue of show cause notice under section 124 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anchnama on 3.4.2019 is also over on 3.4.2020 and there is not a whisper of the seized currency notes in the show cause notice dated 27.11.2020. His correspondence also has not been responded so far as this pertinent issue is concerned. According to him, it is a covered matter as in the case of Dipak Natwarlal Soni reported in 2019 (368) E.L.T. 27 (Gujarat). 3. Issue Notice for final disposal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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