(1) THIS appeal, by special leave, arises out of and is directed against the judgment dated 22/07/1974 of a division bench of the High court of Madras in Letters Patent Appeal No. 273 of 1972 dismissing, in rever- sal of the order dated 5/01/1972 of the learned Single Judge of the High court, the W.P. No. 3387 of 1970 filed by the appellant by which appellant assailed certain adjudication proceedings under the Customs Act, 1962 culminative in an order of confiscation of certain seized goods. The adjudication proceedings were assailed on the ground that the show cause notice contemplated by S. 124(a) had not been issued within six months from the date of the seizure of the goods as envisaged by Sec- tion 110(2 of the Act. The High court, in the judgment under appeal, was persuaded to the view that the time limit referred to by S. 110(2 pertained to the power to retain the seized goods beyond six months and that the issue of the show cause notice under S. 124(a) beyond six months did not affect or vitiate the power to adjudicate.

(2) WE have heard Sri Sharad Javali, learned Sr. Adv. for the appellant and Sri V.C. Mahajan, learned Sr. Adv. for the revenue. Support for S