https://www.taxtmi.com/caselaws?id=45176 The court dismissed the application, ruling that the extension of the six-month period for issuing a show-cause notice was invalid. However, the confiscation and penalty imposed under the Customs Act were deemed legal. As the seized mica was found to be intended for export to Nepal in violation of prohibitions, it was vested in the Central Government, and no return to the petitioner was ordered. No costs were awarded. en-us Mon, 24 Feb 1975 00:00:00 +0530 Fri, 09 Jul 2010 10:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45176 The court dismissed the application, ruling that the extension of the six-month period for issuing a show-cause notice was invalid. However, the confiscation and penalty imposed under the Customs Act were deemed legal. As the seized mica was found to be intended for export to Nepal in violation of prohibitions, it was vested in the Central Government, and no return to the petitioner was ordered. No costs were awarded. Case-Laws Customs Mon, 24 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45176