1996 (7) TMI 148 - HC - Customs

Summary

The High Court of Gauhati ruled in favor of the petitioner, Biplab Rakshit, in a case challenging the seizure of articles at Agartala Airport by Customs Authorities. The court found that no show-cause notice was issued within the statutory period of 6 months as required by Section 110(2) of the Customs Act, 1962. As a result, the court directed the Customs Authorities to return the seized goods or compensate the petitioner with the assessed value of Rs. 1,48,039/-, along with 18% interest per annum. The Customs Authorities were ordered to make the payment within 8 weeks from the date of the order.