Customs seizure limitation runs from seizure under the Act, so an earlier police seizure did not bar the notice.

The limitation period for a show-cause notice under the Customs Act runs from a seizure made under Section 110(1), not from an earlier police seizure made outside the Act. A police seizure does not trigger the six-month period under Section 110(2). On the stated facts, the customs authorities first seized the goods on 22 February 1977 and issued notice on 3 August 1977, so the notice was within time and the objection based on delay failed.

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Issues: Whether the notice proposing confiscation was barred by limitation under Section 110(2) of the Customs Act, 1962, when the goods had earlier been seized by the police and were later seized by the customs authorities.

Analysis: The period prescribed for issuing notice under Section 124(a) of the Customs Act, 1962 is linked to the seizure contemplated by Section 110(1) of that Act. A police seizure, made dehors the Customs Act, does not start the limitation period under Section 110(2). On the facts, the customs seizure order was first made on 22 February 1977 and the show-cause notice was issued on 3 August 1977, which was within six months of the customs seizure.

Conclusion: The notice was within limitation and the objection based on delay failed.

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