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TMI Blog2019 (5) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... person from whose possession they were seized. Modes for service of notice are provided under Section 153 of the Act. Clause (b) of Section 153(1) provides, by a registered post or speed post or courier with acknowledgement due, delivered to the person for whom it is issued or to his authorized representative, if any, at his last known place of business or residence. As per Clause(e), by affixing it in some conspicuous place at the last known place of business or residence of the person to whom it is issued and if such mode is not practicable for any reason, then, by affixing a copy thereof on the notice board of the office or uploading on the official website, if any; The notice was issued and the same was sent through speed post on 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e alleged offence under Section 135 of the Act on a charge of carrying foreign currency 24000 Pound Sterling equivalent to INR 21,18,000/- (Rupees Twenty one lakhs eighteen thousand) in contravention of the provisions of Section 113 of the Act. It is the contention of the petitioner that the petitioner being a bonafide passenger having valid Indian Passport and Visa of UAE was eligible to carry said foreign currency which remained unspent. The foreign currency was seized by the Additional Commissioner of Customs respondent No.1 on 2.3.2018. After expiry of six months, the petitioner made a representation to the respondent No.1 to release the foreign currency seized unconditionally and the same has been rejected. Hence, this writ petition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has appeared and sought time. Original record is placed before the court to substantiate his arguments. 5. Section 124(a) of the Act contemplates for issue of show cause notice before confiscation of goods etc., Section 110 of the Act deals with seizure of goods, documents and things. Sub-Section(2) of Section 110 envisages that where any goods are seized under subsection (1) and no notice in respect thereof 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. Modes for service of notice are provided under Section 153 of the Act. Clause (b) of Section 153(1) provides, by a registered post or speed post or courier wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with law. The petitioner has already appeared before the authorities. In such circumstances, the petitioner is at liberty to raise all the grounds before the adjudicating authority inasmuch as the genuineness of the goods/foreign currency carried with him at the time of the seizure. Keeping open all the rights and contentions of the parties, the writ petition stands disposed of directing the adjudicating authority to consider the objections to be filed by the petitioner and take a decision in accordance with law in an expedite manner, in any event, within a period of four weeks from the date of filing of reply/objections. With the aforesaid observations and directions, writ petition stands disposed of - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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