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    <title>1976 (8) TMI 163 - CALCUTTA HIGH COURT</title>
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    <description>The court dismissed the application challenging the confiscation of goods seized by customs authorities, emphasizing the timely service of notice to show cause for confiscated goods under the Customs Act, 1962. The judge ruled that service through registered post within six months, even if returned undelivered, constitutes effective service under the Act. Therefore, the order of confiscation was upheld, underscoring the significance of statutory compliance in serving notices under the Customs Act, 1962.</description>
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      <description>The court dismissed the application challenging the confiscation of goods seized by customs authorities, emphasizing the timely service of notice to show cause for confiscated goods under the Customs Act, 1962. The judge ruled that service through registered post within six months, even if returned undelivered, constitutes effective service under the Act. Therefore, the order of confiscation was upheld, underscoring the significance of statutory compliance in serving notices under the Customs Act, 1962.</description>
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