https://www.taxtmi.com/caselaws?id=44161 The court held that serving notice to the owner of a seized vehicle under Section 124 of the Customs Act is necessary if the owner's identity is known, as it allows the owner to defend against confiscation. The court also ruled that the petitioner was not entitled to the return of the seized vehicle under Section 110(2) of the Customs Act since the vehicle was not seized from his possession. However, the court directed the authorities to expedite the confiscation proceedings and considered the petitioner's submissions, despite being filed late. en-us Mon, 05 Dec 1994 00:00:00 +0530 Wed, 23 Jun 2010 13:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44161 The court held that serving notice to the owner of a seized vehicle under Section 124 of the Customs Act is necessary if the owner's identity is known, as it allows the owner to defend against confiscation. The court also ruled that the petitioner was not entitled to the return of the seized vehicle under Section 110(2) of the Customs Act since the vehicle was not seized from his possession. However, the court directed the authorities to expedite the confiscation proceedings and considered the petitioner's submissions, despite being filed late. Case-Laws Customs Mon, 05 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44161