https://www.taxtmi.com/caselaws?id=166049 Statutory notice required to be "given" within a fixed period is complete only on actual communication to the person concerned, not by mere posting. Reading Section 110(2) of the Customs Act, 1962 with Section 79 of the Gold (Control) Act, 1968, the Gujarat HC held that dispatch of a show-cause notice within six months of seizure does not satisfy the limitation if the notice does not reach the person within that period. The object of the provisions is to enable an effective representation before confiscation or penalty action, and expiry of the period without communication gives rise to a vested right to return of the seized goods. en-us Tue, 20 Jul 1971 00:00:00 +0530 Fri, 17 Apr 2026 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166049 Statutory notice required to be "given" within a fixed period is complete only on actual communication to the person concerned, not by mere posting. Reading Section 110(2) of the Customs Act, 1962 with Section 79 of the Gold (Control) Act, 1968, the Gujarat HC held that dispatch of a show-cause notice within six months of seizure does not satisfy the limitation if the notice does not reach the person within that period. The object of the provisions is to enable an effective representation before confiscation or penalty action, and expiry of the period without communication gives rise to a vested right to return of the seized goods. Case-Laws Customs Tue, 20 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166049