Back
IN THE HIGH COURT OF MEGHALAYA AT SHILLONG
H.S. THANGKHIEW
Bikash Soni S/o Saraban Kumar – Appellant
Versus
Union of India, through Ministry of Finance Department of Revenue, Shillong – Respondent
| Table of Content |
|---|
| 1. seizure of goods under customs act. (Para 1) |
| 2. arguments on notice timeline violations. (Para 2 , 3) |
| 3. respondents’ justification for delayed notice. (Para 4) |
| 4. analysis of sections 110 and 124. (Para 5 , 6) |
| 5. court disapproves respondents' delay explanations. (Para 7) |
| 6. validation of case law cited by petitioner. (Para 8) |
| 7. order to return seized goods. (Para 9 , 10) |
JUDGMENT :
H.S. THANGKHIEW, J.
1. The petitioner from whose possession a gold bangle was seized under the CUSTOMS ACT , while travelling from Imphal to Delhi, is before this Court with a prayer for directions to issue to release/return the gold bangle to the petitioner under the provisions of Section 110 (2) read with Section 124 of the CUSTOMS ACT , 1962.
2. Mr. D.S. Chadha, learned counsel for the petitioner has submitted that after the seizure of the gold bangle on 04.04.2023, and after registration of the case, a show cause notice dated 03.10.2023, was issued and was received by the petitioner on 10.10.2023, which was after a period of 6(six) months, from the date of the seizure. The learned counsel has submitted that as per Section 110 (2) of the CUSTOMS ACT , where any goods are seized under sub-s
Timely issuance of show cause notice is mandatory under the Customs Act, and non-compliance results in the automatic return of the seized goods.
The issuance of show cause notices regarding seized goods must adhere to the limitation period under the Customs Act, and proper procedures must be followed for disposal.
The main legal point established in the judgment is the requirement of notice and participation in the proceedings under Section 110(1D) of the Customs Act, based on the principles of natural justice....
A printed waiver of a Show Cause Notice does not satisfy the requirement for a conscious and informed waiver, violating principles of natural justice.
Mandatory issuance of a show cause notice before confiscation under Customs law is essential for adherence to natural justice principles.
Seizure of goods under the Customs Act, 1962 necessitates strict compliance with procedural requirements, including timely issuance of show cause notices; failure results in the mandatory return of t....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
