2000 (8) TMI 92

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....g for the respondents. 2.This writ petition has been filed with a prayer for mandamus directing the respondents to release the seized goods which were seized from the possession of the petitioner on 4-11-1996. 3.The only point pressed by the learned counsel for the petitioner is that in view of Section 110(2) of 'the Customs Act, 1962' the seized goods have to be released in favour of the perso....

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....97. 5.In the present case seizure was made on 4-11-1996 whereas notice under Section 110(2) of 'The Customs Act' is dated 2-5-1997 but was served on 7-5-1997, as stated in paragraph no. 5 of the writ petition. The allegation in paragraph 5 of the writ petition that the notice was served on 7-5-1997 has not been specifically denied in paragraph 22 of the counter affidavit and hence it has to be de....