Disposal of the seized goods - Non-issuance of SCN - Conclusion of proceedings under Section 110(1D) of...

Disposal of the seized goods - Non-issuance of SCN - Conclusion of proceedings under Section 110(1D) of the Customs Act, without issuance of SCN - There are no merit in the contention that no notice is required to be served - In respect of seized gold, the proper officer is required to make an application before the Commissioner (Appeals) having jurisdiction instead of the Magistrate as required under Sub-section (1B) to Section 110 of the Customs Act. - Although the authority before whom an application is to be made was substituted, there was no amendment in the procedure to be followed. - HC .....

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