The Delhi High Court directed the Customs Department to release the seized goods as no notice was served regarding the seizure of goods under Section 110(1) of the Customs Act, 1962.
The Petitioner sought a direction to the respondents to unconditionally release the seized goods imported under Bills of Entries under seizure memorandum.
The counsel for the petitioner relied on Section 110(2) of the Customs Act, 1962 to contend that no notice in respect of seizure of goods under Section 110 (1) of the Customs Act was given within six months of the seizure of goods and as such the goods are liable to b returned to the petitioner as the goods were seized from the petitioner.
The counsel for the respondents submitted that the respondents are willing to release the goods, however, without prejudice to their rights to adjudicate the proceedings on the show cause notice issued to the petitioner.
A Division Bench of Justices Sanjeev Sachdeva and Ravinder Dudeja observed that “In view thereof, the petition is disposed of directing the respondents to release the goods seized under the Bills of Entries No. 2143897 dated 05.10.2022 and 2994766 dated 21.10.2022 under seizure memorandum bearing DIN 20221274NE0000007961, within a period of one week from today.”
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