https://www.taxtmi.com/caselaws?id=41842 The court ruled in favor of the petitioner regarding the seizure and confiscation of goods under the Customs Act, 1962. The court held that the failure to issue a show cause notice within six months of seizure required the return of the goods to the petitioner. The court also emphasized the importance of following proper procedures, including issuing show cause notices, for confiscation to be valid. The petitioner was entitled to the return of specific goods based on ownership disclaimers and lack thereof. The Customs Department was directed to return certain goods to the petitioner, with no costs awarded. en-us Thu, 20 Feb 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41842 The court ruled in favor of the petitioner regarding the seizure and confiscation of goods under the Customs Act, 1962. The court held that the failure to issue a show cause notice within six months of seizure required the return of the goods to the petitioner. The court also emphasized the importance of following proper procedures, including issuing show cause notices, for confiscation to be valid. The petitioner was entitled to the return of specific goods based on ownership disclaimers and lack thereof. The Customs Department was directed to return certain goods to the petitioner, with no costs awarded. Case-Laws Customs Thu, 20 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41842