TMI Blog2003 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ntraband, when the show cause notice was served on the petitioner. The following dates are not in dispute : The seizure was on 23-4-2003; the show cause notice is dated 16-10-2003 and the petitioner's case is that, it was served on him on 30-10-2003. Sub-section (1) of Section 110 of the Customs Act enables the proper officer, if he has reason to believe that any goods are liable to confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. The show cause notice is issued under Section 124 of the Customs Act. The notice is dated 16-10-2003. Assuming that the show cause notice was served on the petitioner only on 30-10-2003, can it be said that the show cause notice had been issued beyond the period of six months from the date of seizure. A careful reading of sub-section (2) of Section 110 of the Customs Act would show that a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account, then any person, on whom the notice is attempted to be served, would evade receipt by avoiding and keeping the notice away from being served on him for a period beyond six months and then he would put that as a ground in the forefront to claim return of the goods. For such a construction namely, the date of service of notice on the person concerned should be taken into account in deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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