https://www.taxtmi.com/caselaws?id=44474 The High Court at Calcutta determined that the show cause notice was sent within the required six-month period as per Section 110(2) of the Customs Act, 1962. The court interpreted "given" in Section 110(2) to align with Section 153, meaning the notice is considered given when sent by registered post, not upon receipt. Emphasizing Section 153's control over notice service methods, the court dismissed the writ petition, allowing the show cause proceedings to proceed with proper hearing opportunities. The court's decision aimed to adhere to legislative intent for timely proceedings and prevent prolonged property deprivation. en-us Thu, 07 Sep 1995 00:00:00 +0530 Sat, 26 Jun 2010 13:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44474 The High Court at Calcutta determined that the show cause notice was sent within the required six-month period as per Section 110(2) of the Customs Act, 1962. The court interpreted "given" in Section 110(2) to align with Section 153, meaning the notice is considered given when sent by registered post, not upon receipt. Emphasizing Section 153's control over notice service methods, the court dismissed the writ petition, allowing the show cause proceedings to proceed with proper hearing opportunities. The court's decision aimed to adhere to legislative intent for timely proceedings and prevent prolonged property deprivation. Case-Laws Customs Thu, 07 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44474