https://www.taxtmi.com/caselaws?id=41395 The court found that the show cause notice was not validly served within the required period as mandated by Section 110(2) of the Customs Act, 1962. As a result, the court allowed the writ petition, set aside the seizure of the goods, and directed the respondents to return the seized goods to the petitioners. The proceedings for confiscation of the goods and imposition of penalties were quashed, and the petitioners were awarded costs. en-us Mon, 08 Aug 1983 00:00:00 +0530 Wed, 02 Jun 2010 17:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41395 The court found that the show cause notice was not validly served within the required period as mandated by Section 110(2) of the Customs Act, 1962. As a result, the court allowed the writ petition, set aside the seizure of the goods, and directed the respondents to return the seized goods to the petitioners. The proceedings for confiscation of the goods and imposition of penalties were quashed, and the petitioners were awarded costs. Case-Laws Central Excise Mon, 08 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41395