https://www.taxtmi.com/article/detailed?id=5768 Section 110 authorises seizure and mandates return of seized goods if no Section 124(a) notice is given within the prescribed period, subject to a fact based extension requiring notice and hearing; Section 124 independently governs confiscation by requiring a prior written notice of grounds, opportunity to make written representations within a reasonable time, and a hearing. The provisions operate at different stages-investigation/seizure and adjudication/confiscation-and failure to comply with Section 110(2) necessitates return of goods but does not automatically invalidate separate confiscation proceedings under Section 124. en-us Wed, 06 Aug 2014 09:26:49 +0530 Wed, 06 Aug 2014 09:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5768 Section 110 authorises seizure and mandates return of seized goods if no Section 124(a) notice is given within the prescribed period, subject to a fact based extension requiring notice and hearing; Section 124 independently governs confiscation by requiring a prior written notice of grounds, opportunity to make written representations within a reasonable time, and a hearing. The provisions operate at different stages-investigation/seizure and adjudication/confiscation-and failure to comply with Section 110(2) necessitates return of goods but does not automatically invalidate separate confiscation proceedings under Section 124. Articles Customs - Import - Export - SEZ Wed, 06 Aug 2014 09:26:49 +0530 https://www.taxtmi.com/article/detailed?id=5768