https://www.taxtmi.com/caselaws?id=45671 Under Section 110(2) of the Customs Act, compliance is met when the notice under Section 124(a) is issued in a legally recognised mode within six months of seizure; actual receipt by the affected person is not required where despatch by registered post has occurred in time. The Collector may extend that period on sufficient cause shown by the investigating authority, and the person from whom the goods were seized is not entitled to be heard before that administrative decision. On the stated facts, the notice was validly issued within time and the extension was not invalid for want of notice to the petitioner or for lack of sufficient cause. en-us Wed, 07 Oct 1970 00:00:00 +0530 Tue, 13 Jul 2010 11:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45671 Under Section 110(2) of the Customs Act, compliance is met when the notice under Section 124(a) is issued in a legally recognised mode within six months of seizure; actual receipt by the affected person is not required where despatch by registered post has occurred in time. The Collector may extend that period on sufficient cause shown by the investigating authority, and the person from whom the goods were seized is not entitled to be heard before that administrative decision. On the stated facts, the notice was validly issued within time and the extension was not invalid for want of notice to the petitioner or for lack of sufficient cause. Case-Laws Customs Wed, 07 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45671