1980 (10) TMI 62

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....by the Customs officers. As a result of the search certain goods and currency mentioned in the Panchnama were seized. This seizure was effected from the office as well as the residential premises of the petitioner. 2. On 19th October, 1968 an order under section 110(2) of the Act was passed. The said order stated that the period for issuing of a show cause notice under section 124 was extended ....

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....others v. Charan Das Malhotra - AIR 1972 SC 689, that no order under section 110 (2) can be passed without affording a reasonable opportunity of being heard to the affected party. This being the case the seizure cannot be permitted to continue and the retention of the goods by the respondents is therefore, clearly illegal. 5. The petitioner has also sought to challenge the validity of the notic....