https://www.taxtmi.com/caselaws?id=80985 Confiscation of seized currency as alleged sale proceeds of smuggled goods must rest on cogent evidence disclosed in the show cause notice; reliance on extraneous material or prior proceedings is impermissible, and the adverse confiscation finding was set aside. Section 110(2) of the Customs Act, 1962 requires notice within six months of seizure, subject to lawful extension; on the facts stated, the delayed notice was held invalid and the seizure unsustainable. The seized currency was directed to be returned to the recorded owner, and the chits to the other claimant, while bullets were left to be dealt with separately under the Arms Act. en-us Mon, 31 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 16:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80985 Confiscation of seized currency as alleged sale proceeds of smuggled goods must rest on cogent evidence disclosed in the show cause notice; reliance on extraneous material or prior proceedings is impermissible, and the adverse confiscation finding was set aside. Section 110(2) of the Customs Act, 1962 requires notice within six months of seizure, subject to lawful extension; on the facts stated, the delayed notice was held invalid and the seizure unsustainable. The seized currency was directed to be returned to the recorded owner, and the chits to the other claimant, while bullets were left to be dealt with separately under the Arms Act. Case-Laws Central Excise Mon, 31 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80985