https://www.taxtmi.com/caselaws?id=72653 The appellate tribunal upheld the confiscation order under Section 115(2) of the Customs Act, 1962, for a van transporting contraband goods valued at Rs. 2,54,650. Despite a delayed show cause notice beyond the statutory six-month period under Section 110, the Madras High Court clarified that non-compliance only impacts seizure, not the validity of proceedings under Section 124. The court emphasized the independence of Sections 110 and 124, aligning with Supreme Court precedent and interpretations by other High Courts. The fine was reduced due to the van's deterioration in custody, highlighting the distinction between time limits for seizure and adjudication proceedings. en-us Wed, 10 Sep 1986 00:00:00 +0530 Tue, 24 May 2011 10:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72653 The appellate tribunal upheld the confiscation order under Section 115(2) of the Customs Act, 1962, for a van transporting contraband goods valued at Rs. 2,54,650. Despite a delayed show cause notice beyond the statutory six-month period under Section 110, the Madras High Court clarified that non-compliance only impacts seizure, not the validity of proceedings under Section 124. The court emphasized the independence of Sections 110 and 124, aligning with Supreme Court precedent and interpretations by other High Courts. The fine was reduced due to the van's deterioration in custody, highlighting the distinction between time limits for seizure and adjudication proceedings. Case-Laws Customs Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72653