Notice given by statute requires actual communication within time; mere posting is insufficient for confiscation proceedings.

Statutory notice required to be "given" within a fixed period is complete only on actual communication to the person concerned, not by mere posting. Reading Section 110(2) of the Customs Act, 1962 with Section 79 of the Gold (Control) Act, 1968, the Gujarat HC held that dispatch of a show-cause notice within six months of seizure does not satisfy the limitation if the notice does not reach the person within that period. The object of the provisions is to enable an effective representation before confiscation or penalty action, and expiry of the period without communication gives rise to a vested right to return of the seized goods.

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Issues: Whether, under Section 110(2) of the Customs Act, 1962 and Section 79 of the Gold (Control) Act, 1968, a show-cause notice is "given" only when it reaches the person concerned within six months of seizure, and whether dispatch of the notice by post within that period is sufficient.

Analysis: The statutory scheme required notice in writing to be given so that the person concerned could know the grounds of confiscation or penalty and make a representation. The Court read this requirement with the six-month limitation on retention of seized goods and held that the object of the provisions would be defeated if mere dispatch were treated as sufficient. Relying on the principle that giving of notice is not complete until actual tender or receipt, the Court held that the notice must be actually communicated to the person concerned within the prescribed period. Once the period expired without such communication, a vested civil right to return of the seized goods accrued to the person from whose possession they were seized.

Conclusion: Notice under the relevant provisions is not "given" by mere posting; it must reach the person concerned within six months of seizure. The petitioner was entitled to return of the seized gold and gold ornaments, and the mandamus was issued.

Ratio Decidendi: For statutory provisions requiring notice to be "given" within a fixed period before confiscation or penalty proceedings, actual communication of the notice to the person concerned within that period is mandatory, and dispatch alone does not satisfy the requirement.

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