https://www.taxtmi.com/caselaws?id=84229 The High Court set aside the detention order issued by the Superintendent of Central Excise due to the failure to issue a notice within six months under Section 124(a). The Court emphasized the finality of the assessment order under Section 47 and the necessity to utilize Section 28 within six months or Section 129DA within five years for addressing misdeclarations. The Writ Petition was disposed of without costs, allowing the respondents to pursue proceedings under Section 28 or 129DA, with the petitioner undertaking to retain possession of the vehicle until proceedings conclude. en-us Wed, 23 Nov 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84229 The High Court set aside the detention order issued by the Superintendent of Central Excise due to the failure to issue a notice within six months under Section 124(a). The Court emphasized the finality of the assessment order under Section 47 and the necessity to utilize Section 28 within six months or Section 129DA within five years for addressing misdeclarations. The Writ Petition was disposed of without costs, allowing the respondents to pursue proceedings under Section 28 or 129DA, with the petitioner undertaking to retain possession of the vehicle until proceedings conclude. Case-Laws Customs Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84229