TMI Blog1989 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment dated July 22, 1974 of a Division Bench of the High Court of Madras in Letters Patent Appeal No. 273 of 1972 dismissing, in reversal of the order dated January 5, 1972 of the learned Single Judge of the High Court, the W.P. No. 3387 of 1970 filed by the appellant by which appellant assailed certain adjudication proceedings under the Customs Act, 1962 culminating in an order of confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 124(a) cannot be issued after the lapse of six months of the seizure is sought to be drawn entirely from the proviso the sub-section (2) of Section 110. Section 110 deals with the seizure of goods, documents and things. Sub-section (1) of that section says that if the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs, stipulated by Section 110(2) the effect would be that the person from whom the goods were seized would become entitled to their return. 4.The view that commended itself to the Division Bench of the High Court is supported by the following observation of this Court in Asstt. Collector of Customs v. Charan Das Malhotra - 1983 (13) E.L.T. 1477 (S.C.) :- Section 124 provides that no order c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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