https://www.taxtmi.com/caselaws?id=83304 Proceedings relating to seizure under Section 110 and confiscation under Section 124 of the Customs Act, 1962 operate independently, so delayed service of the show cause notice does not by itself defeat confiscation. The time limit in Section 110 was treated as not making confiscation dependent on strict compliance with that provision, and confiscation was upheld on the facts. Because the notice requirement did not invalidate the proceedings and the challenge to penalties was not pursued, the seized gold and chain were not liable to be returned merely on the ground that notice was served after six months. en-us Wed, 04 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83304 Proceedings relating to seizure under Section 110 and confiscation under Section 124 of the Customs Act, 1962 operate independently, so delayed service of the show cause notice does not by itself defeat confiscation. The time limit in Section 110 was treated as not making confiscation dependent on strict compliance with that provision, and confiscation was upheld on the facts. Because the notice requirement did not invalidate the proceedings and the challenge to penalties was not pursued, the seized gold and chain were not liable to be returned merely on the ground that notice was served after six months. Case-Laws Customs Wed, 04 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83304