1978 (1) TMI 163

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....r and seized 6,350 Kg. of tin sheets purporting to exercise powers under section 110(1) of the Customs Act. Sub-section (2) of Section 110 provides that a notice under section 124(a) must be issued within six months of the date of seizure otherwise the goods shall be returned to the person from whose possession they were seized. The notice has to inform the person of the grounds on which it is pro....

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....on whose articles have been seized. This submission is directly supported by the decision of the Supreme Court in Assistant Collector of Customs and others v. Charan Das Malhotra (A.I.R. 1972 S.C. 689). The Supreme Court in this case has held that the power under the proviso to section 110(2) is quasi-judicial and at any rate one requiring a judicial approach. While the power of seizure under sub-....