https://www.taxtmi.com/caselaws?id=46833 The court dismissed the writ petition seeking the return of seized goods under Section 110 of the Customs Act. It held that the despatch of the show cause notice within six months from the date of seizure, as per Section 110(2) of the Customs Act, was in compliance with the law. The court rejected the argument that the date of service should be the sole factor in calculating the six-month period, emphasizing the need to prevent evasive tactics. It clarified that Section 153 of the Customs Act does not require a strict order of priority for serving notices. en-us Mon, 10 Nov 2003 00:00:00 +0530 Sat, 24 Jul 2010 11:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46833 The court dismissed the writ petition seeking the return of seized goods under Section 110 of the Customs Act. It held that the despatch of the show cause notice within six months from the date of seizure, as per Section 110(2) of the Customs Act, was in compliance with the law. The court rejected the argument that the date of service should be the sole factor in calculating the six-month period, emphasizing the need to prevent evasive tactics. It clarified that Section 153 of the Customs Act does not require a strict order of priority for serving notices. Case-Laws Customs Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46833