https://www.taxtmi.com/caselaws?id=43399 The Court allowed the petition under Art. 226, quashing the seizure order of silver and currency notes. It was determined that the notice requirement under S. 124 of the Customs Act was not met within the prescribed timeframe, rendering the seizure jurisdictionally deficient. The burden of proof regarding the connection with smuggled goods lay with the respondents, who failed to establish such a connection. As a result, the seized goods were ordered to be returned, and the legal proceedings concluded without costs being awarded. en-us Mon, 20 Jul 1992 00:00:00 +0530 Thu, 17 Jun 2010 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43399 The Court allowed the petition under Art. 226, quashing the seizure order of silver and currency notes. It was determined that the notice requirement under S. 124 of the Customs Act was not met within the prescribed timeframe, rendering the seizure jurisdictionally deficient. The burden of proof regarding the connection with smuggled goods lay with the respondents, who failed to establish such a connection. As a result, the seized goods were ordered to be returned, and the legal proceedings concluded without costs being awarded. Case-Laws Customs Mon, 20 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43399