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.
Provisions expressly mentioned in the judgment/order text.
Release of seized goods - The appellants argued that the seized goods should be returned as no notice was issued within six months of seizure, as stipulated by Section 67(7) of the Act. - The High Court observed that the time for issuance of notice can be extended for a further period not exceeding six months on sufficient cause being shown by the proper officer. - The court acknowledged previous representations made for the release of seized stock, indicating that the matter had been raised prior to the expiry of the statutory period. - It stated that considering the conduct of the appellants and the circumstances, they were not entitled to any relief, implying that failure to approach for release was not the determining factor in the decision.
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