https://www.taxtmi.com/caselaws?id=45841 Section 110(2) of the Customs Act requires notice under Section 124(a) to be served within six months of seizure; mere issuance is insufficient. Applying the earlier Division Bench view, the court treated "given" as meaning actual service, not dispatch or issue. Because the notice was served after the six-month period and no extension had been granted by the Commissioner, the statutory consequence of return of the seized goods was attracted. The provision was also noted as applicable to central excise proceedings through Section 12 of the Central Excise Act, 1944. en-us Fri, 11 Aug 2000 00:00:00 +0530 Wed, 14 Jul 2010 11:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45841 Section 110(2) of the Customs Act requires notice under Section 124(a) to be served within six months of seizure; mere issuance is insufficient. Applying the earlier Division Bench view, the court treated "given" as meaning actual service, not dispatch or issue. Because the notice was served after the six-month period and no extension had been granted by the Commissioner, the statutory consequence of return of the seized goods was attracted. The provision was also noted as applicable to central excise proceedings through Section 12 of the Central Excise Act, 1944. Case-Laws Customs Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45841