https://www.taxtmi.com/caselaws?id=90217 Section 110 seizure and return of goods operate independently from confiscation and penalty proceedings under Section 124 of the Customs Act, 1962. Expiry of the permissible seizure period does not, by itself, invalidate a show cause notice proposing confiscation or penalty, because such proceedings survive even if the goods are liable to be returned under Section 110. The challenge to the notice on that ground was rejected, the appellate order was set aside, and the matter was remanded for decision on merits. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90217 Section 110 seizure and return of goods operate independently from confiscation and penalty proceedings under Section 124 of the Customs Act, 1962. Expiry of the permissible seizure period does not, by itself, invalidate a show cause notice proposing confiscation or penalty, because such proceedings survive even if the goods are liable to be returned under Section 110. The challenge to the notice on that ground was rejected, the appellate order was set aside, and the matter was remanded for decision on merits. Case-Laws Customs Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90217