https://www.taxtmi.com/caselaws?id=42131 Non-service of notice within the section 110(2) time-limit affects only the continued seizure of goods and does not bar independent confiscation or penalty proceedings under section 124 of the Customs Act or other applicable fiscal provisions. The text also notes that where goods had already been released on bond under the Central Excise Rules and the claimants were not manufacturers, the issue of treating the release as one under section 110(2) became academic. On that footing, refund of security and immediate return of seized documents could not be directed at that stage. en-us Wed, 20 Jan 1988 00:00:00 +0530 Wed, 09 Jun 2010 12:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42131 Non-service of notice within the section 110(2) time-limit affects only the continued seizure of goods and does not bar independent confiscation or penalty proceedings under section 124 of the Customs Act or other applicable fiscal provisions. The text also notes that where goods had already been released on bond under the Central Excise Rules and the claimants were not manufacturers, the issue of treating the release as one under section 110(2) became academic. On that footing, refund of security and immediate return of seized documents could not be directed at that stage. Case-Laws Customs Wed, 20 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42131