https://www.taxtmi.com/caselaws?id=44687 The Court quashed the order of confiscation and penalties imposed on the warehouse licensee for non-duty paid un-manufactured tobacco. It held that the sealing of godowns constituted seizure, and the show cause notice was issued beyond the prescribed period, violating provisions of the Customs Act. The Court directed the return of seized goods to the petitioner and reserved opinion on criminal prosecution due to insufficient particulars. The petition was partly allowed, quashing the impugned orders and recovery proceedings, with costs awarded to the petitioner. en-us Thu, 17 Dec 1987 00:00:00 +0530 Sat, 03 Jul 2010 12:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44687 The Court quashed the order of confiscation and penalties imposed on the warehouse licensee for non-duty paid un-manufactured tobacco. It held that the sealing of godowns constituted seizure, and the show cause notice was issued beyond the prescribed period, violating provisions of the Customs Act. The Court directed the return of seized goods to the petitioner and reserved opinion on criminal prosecution due to insufficient particulars. The petition was partly allowed, quashing the impugned orders and recovery proceedings, with costs awarded to the petitioner. Case-Laws Central Excise Thu, 17 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44687