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TMI Blog2013 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... d Forest would be required - Held that:- Section 110(2) specifically mandates that when any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months or within the further extended period of six months (totaling one year) of the seizure of the goods, the goods shall be returned to the person from whose possession they were se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... godowns. At that point of time seizures were made on 06.09.2010 and 16.09.2010 insofar as the petitioner (Vipin Chanana) is concerned. As regards Sanjeev Goel the seizures were made on 11.09.2010 and 05.10.10. 2. The simple point urged on behalf of the petitioners is that since no show cause notice has been issued to the petitioners within one year of the date of seizures, the goods are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point has been considered by a Division Bench of this court in the case of Jatin Ahuja v Union of India and Ors. WP(C) 2952/2012, decided on 04.09.2012, wherein this court observed as under:- 9. It can be gathered from the above discussion that the provision of Section 110(2) insofar as the prescription of a time limit for holding seized goods, is deemed mandatory; the consequence of not issui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners fulfill the requirements specified in chapter IV of the Hazardous Waste (Management, Handling and Trans-boundary) Rules, 2008 and the circular No. 27/2011 issued by the Central Board of Excise and Customs dated 04.07.2011 which clarifies that a permission from the Ministry of Environment and Forest would be required. However, on going through the circular dated 04.07.2012, which has been iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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