2016 (6) TMI 753

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Customs Act, when no notice in respect of the seizure is given under Clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. Held that:- Since the provisions of the Section 110(2) is clear that in the absence of any notice under Section 124(a) within six months from the date of seizure, the pet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the petitioner that it is a regular importer of heavy melting steel scrap and in the course of their business, the petitioner had imported heavy melting steel scrap vide bill of entry dated 06.08.2015 and the goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap. The goods were de-stuffed and subjected to 100% examination and f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ic tons and also apart from the declared cargo viz., heavy melting scrap, there were 38 nos of Global brand R-134a refrigerant empty cylinders, out of which, 10 cylinders were damaged. Further, in the counter, the respondents have stated that the respondents are investigating into the role of the Pre-shipment Inspection Agency M/s.Tubby Impex and the role of the steamer agent in the instant case. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X