https://www.taxtmi.com/caselaws?id=44167 The court dismissed the petitioners' claims in a case involving confiscation and penalty proceedings under the Customs Act. It held that failure to serve notice within six months of seizure did not invalidate the confiscation proceedings. Emphasizing the importance of sending notice within the specified time limit under Section 110(2), the court clarified that authorities could still initiate confiscation steps even after the deadline. The judgment underscored the legislative intent behind timely initiation of confiscation proceedings and affirmed the authorities' discretion in such matters. en-us Thu, 28 Sep 1995 00:00:00 +0530 Wed, 23 Jun 2010 14:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44167 The court dismissed the petitioners' claims in a case involving confiscation and penalty proceedings under the Customs Act. It held that failure to serve notice within six months of seizure did not invalidate the confiscation proceedings. Emphasizing the importance of sending notice within the specified time limit under Section 110(2), the court clarified that authorities could still initiate confiscation steps even after the deadline. The judgment underscored the legislative intent behind timely initiation of confiscation proceedings and affirmed the authorities' discretion in such matters. Case-Laws Customs Thu, 28 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44167