https://www.taxtmi.com/caselaws?id=193268 The court held that the extension of time for issuing a show cause notice without affording the affected person an opportunity was invalid. The court emphasized the connection between seizure and confiscation, ruling that confiscation cannot occur without seizure. The court quashed the orders of the Deputy Collector and the Collector of Excise, directing the return of the seized articles. The writ appeal was dismissed with costs. en-us Wed, 01 Dec 1976 00:00:00 +0530 Fri, 21 Jul 2017 12:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193268 The court held that the extension of time for issuing a show cause notice without affording the affected person an opportunity was invalid. The court emphasized the connection between seizure and confiscation, ruling that confiscation cannot occur without seizure. The court quashed the orders of the Deputy Collector and the Collector of Excise, directing the return of the seized articles. The writ appeal was dismissed with costs. Case-Laws Customs Wed, 01 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193268