https://www.taxtmi.com/caselaws?id=43478 Failure to issue notice within the prescribed time under Section 110(2) of the Customs Act, 1962, and the corresponding proviso to Section 79 of the Gold (Control) Act, 1968, does not extinguish confiscation or penalty proceedings. The time limit regulates continued detention of seized goods and, if notice is not issued in time, the authority must return the goods. It does not curtail the adjudicating authority's jurisdiction to proceed, unless the statute expressly makes non-compliance fatal to adjudication. en-us Thu, 17 Dec 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43478 Failure to issue notice within the prescribed time under Section 110(2) of the Customs Act, 1962, and the corresponding proviso to Section 79 of the Gold (Control) Act, 1968, does not extinguish confiscation or penalty proceedings. The time limit regulates continued detention of seized goods and, if notice is not issued in time, the authority must return the goods. It does not curtail the adjudicating authority's jurisdiction to proceed, unless the statute expressly makes non-compliance fatal to adjudication. Case-Laws Customs Thu, 17 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43478