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        Case ID :

        2021 (2) TMI 1274 - HC - Customs

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        Notice issued for final disposal of case on 8.3.2021 allowing e-Service The court issued notice for final disposal of the case, scheduled for 8.3.2021, allowing service through e-Mode. This decision reflects the court's ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Notice issued for final disposal of case on 8.3.2021 allowing e-Service

                          The court issued notice for final disposal of the case, scheduled for 8.3.2021, allowing service through e-Mode. This decision reflects the court's readiness to address the petitioner's concerns regarding the seized cash and items under the Customs Act, 1962, indicating a commitment to adjudicate the matter in line with legal principles.




                          Issues:
                          Petition seeking return of seized cash under Customs Act, 1962.

                          Analysis:
                          The petitioner filed a petition under Article 226 of the Constitution of India seeking the return of seized cash amounting to &8377; 64,86,100, belonging to the petitioner and his family members. The petitioner requested the court to hold the impugned panchnama proceedings and non-return of the seized currency as illegal, void, and in violation of statutory provisions of the Customs Act, 1962. The petitioner also sought the return of the seized currency, mobile phones, computer, and documents, as well as the quashing of the seizure and continued retention of the items beyond the statutory period. The court noted the arguments presented by the petitioner's advocate, emphasizing the expiration of the six-month period after the seizure and the absence of any mention of the seized currency in the show cause notice. The advocate referred to a relevant case law to support the petitioner's claims.

                          The court decided to issue notice for final disposal of the case, scheduled for 8.3.2021, permitting service through e-Mode in addition to the regular mode of service. The court's decision indicates a willingness to proceed with the case and address the issues raised by the petitioner regarding the seizure and non-return of the cash and other items under the Customs Act, 1962. The court's action demonstrates a consideration of the petitioner's claims and a commitment to adjudicate the matter in accordance with the law and relevant legal principles.
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                          ActsIncome Tax
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