https://www.taxtmi.com/caselaws?id=72594 Seizure and detention provisions operate separately from adjudication and confiscation under the Customs Act, 1962, and the corresponding Gold (Control) Act, 1968. The time limit for issuing notice after seizure governs retention or return of the seized goods, but it does not control the distinct power to issue notice for confiscation or penalty. On that basis, expiry of the seizure-notice period did not bar subsequent confiscation proceedings or personal penalty, because the two statutory sets of provisions are independent unless the statute expressly links them. en-us Mon, 13 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 16:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72594 Seizure and detention provisions operate separately from adjudication and confiscation under the Customs Act, 1962, and the corresponding Gold (Control) Act, 1968. The time limit for issuing notice after seizure governs retention or return of the seized goods, but it does not control the distinct power to issue notice for confiscation or penalty. On that basis, expiry of the seizure-notice period did not bar subsequent confiscation proceedings or personal penalty, because the two statutory sets of provisions are independent unless the statute expressly links them. Case-Laws Customs Mon, 13 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72594