https://www.taxtmi.com/caselaws?id=43567 SC upheld the validity of the notice issued under Section 124 of the Customs Act, holding that Sections 110 and 124 are independent, distinct and mutually exclusive in operation. Expiry of the permissible seizure period under Section 110(2), even if extended ex parte, affects only the right to continued seizure and may entitle the owner to return of goods, but does not vitiate or bar initiation or continuance of adjudication proceedings under Section 124. The challenge to the Collector's jurisdiction and the plea that the show cause notice was void ab initio were rejected, and proceedings under Chapter XIV were held to validly survive irrespective of the seizure period. en-us Wed, 14 Jul 1993 00:00:00 +0530 Fri, 12 Dec 2025 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43567 SC upheld the validity of the notice issued under Section 124 of the Customs Act, holding that Sections 110 and 124 are independent, distinct and mutually exclusive in operation. Expiry of the permissible seizure period under Section 110(2), even if extended ex parte, affects only the right to continued seizure and may entitle the owner to return of goods, but does not vitiate or bar initiation or continuance of adjudication proceedings under Section 124. The challenge to the Collector's jurisdiction and the plea that the show cause notice was void ab initio were rejected, and proceedings under Chapter XIV were held to validly survive irrespective of the seizure period. Case-Laws Customs Wed, 14 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43567