Court Orders Release of Seized Goods if No Adjudication in One Year, Despite Waiver u/s 110(2.

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....Release of seized goods - Despite the waiver of right to be given a SCN u/s 110(2), if no adjudication order was passed for a period of one year after the seizure, the petitioner could not be bound by such waiver after the expiry of the time limit u/s 110(2) - Goods to be released - HC....