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The court held that u/s 110(2) of the Customs Act, a notice u/s 124(a) must be issued to the owner or concerned person within six months of seizing the goods. Failing this, the seized goods must be returned. Section 153 prescribes alternative modes for serving such notice. The petitioner attempted to show non-receipt of the 04.07.2023 email by providing a mobile inbox screenshot, but this was deemed untrustworthy evidence u/s 65-B of the Evidence Act. As the show cause notice was served via email on 04.07.2023, within six months of the 21.01.2023 seizure, the petitioner is not entitled to release of the gold bars at this stage. The writ petition was dismissed for lack of merit.
The court held that u/s 110(2) of the Customs Act, a notice u/s 124(a) must be issued to the owner or concerned person within six months of seizing the goods. Failing this, the seized goods must be returned. Section 153 prescribes alternative modes for serving such notice. The petitioner attempted to show non-receipt of the 04.07.2023 email by providing a mobile inbox screenshot, but this was deemed untrustworthy evidence u/s 65-B of the Evidence Act. As the show cause notice was served via email on 04.07.2023, within six months of the 21.01.2023 seizure, the petitioner is not entitled to release of the gold bars at this stage. The writ petition was dismissed for lack of merit.
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