1999 (2) TMI 154

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....spondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order dated 23-7-1996 passed by the Commissioner (Appeals), New Delhi. 2. Respondents remained absent inspite of notice. Accordingly, we proceed to pass an order after hearing Shri K. Panchatcharam, learned JDR for the Revenue. 3. The Officers of the Customs ....

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....as served on the addressee. The Additional Collector, who conducted the matter confiscated the goods and also imposed a penalty. On appeal, the Commissioner (Appeals), remanded the matter to the original adjudicating authority for de novo adjudication on the ground that the adjudication order did not discuss the facts regarding actual date of service of the notice. The Deputy Commissioner in the r....

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....s) and the Commissioner allowed the appeal filed by the party observing that impugned show cause notice was issued after the expiry of the time limit. Hence, this appeal by the department. 5. It was the contention of the department that notice was sent to the noticee within a period of six months from the date of seizure. The department relies upon the decision of the Kerala High Court in ....

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.... We have carefully considered the submissions. The relevant Section 110(2) of the Act reads as under :- "Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. Provided that the aforesaid peri....