https://www.taxtmi.com/caselaws?id=82002 Despatch of a customs show cause notice by registered post within six months of seizure was treated as valid service under the Customs Act, so the limitation challenge failed. A claim that seized diamonds were re-imported Indian goods belonging to a partnership firm was rejected because it was unsupported by reliable contemporaneous evidence and did not satisfy the statutory conditions for relief on re-import. Concealed import and non-declaration of the diamonds from the appellant's person justified confiscation and penalty, and the absolute confiscation order was sustained. en-us Tue, 24 Mar 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82002 Despatch of a customs show cause notice by registered post within six months of seizure was treated as valid service under the Customs Act, so the limitation challenge failed. A claim that seized diamonds were re-imported Indian goods belonging to a partnership firm was rejected because it was unsupported by reliable contemporaneous evidence and did not satisfy the statutory conditions for relief on re-import. Concealed import and non-declaration of the diamonds from the appellant's person justified confiscation and penalty, and the absolute confiscation order was sustained. Case-Laws Customs Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82002