https://www.taxtmi.com/caselaws?id=89141 Customs seizure under Section 110 is supported where the proper officer has relevant and germane material to form a reason to believe that goods are liable to confiscation, and the adequacy of that material is not open to judicial review once such material exists. On the stated facts, concealment and attempted illegal export of prohibited goods provided that basis, so the seizure was upheld. A confiscation notice served within six months on the partnership firm and one partner satisfied Section 124(a), because service on a partner constitutes good service on the firm. The Section 110(2) claim for return of the seized goods therefore failed. en-us Tue, 04 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89141 Customs seizure under Section 110 is supported where the proper officer has relevant and germane material to form a reason to believe that goods are liable to confiscation, and the adequacy of that material is not open to judicial review once such material exists. On the stated facts, concealment and attempted illegal export of prohibited goods provided that basis, so the seizure was upheld. A confiscation notice served within six months on the partnership firm and one partner satisfied Section 124(a), because service on a partner constitutes good service on the firm. The Section 110(2) claim for return of the seized goods therefore failed. Case-Laws Customs Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89141