TMI Blog2000 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been filed with a prayer for mandamus directing the respondents to release the seized goods which were seized from the possession of the petitioner on 4-11-1996. 3.The only point pressed by the learned counsel for the petitioner is that in view of Section 110(2) of 'the Customs Act, 1962' the seized goods have to be released in favour of the person from whose possession the goods were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made on 4-11-1996 whereas notice under Section 110(2) of 'The Customs Act' is dated 2-5-1997 but was served on 7-5-1997, as stated in paragraph no. 5 of the writ petition. The allegation in paragraph 5 of the writ petition that the notice was served on 7-5-1997 has not been specifically denied in paragraph 22 of the counter affidavit and hence it has to be deemed to be correct. 6.It may be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question had to be released to the person from whose possession they were seized. 8.The writ petition is allowed. The respondents are directed to release the goods in question forthwith in favour of the person from whose possession they were seized. We make it clear that we only direct release of the goods in view of the specific provisions of Section 110(2) of The Customs Act, and it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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