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TMI Blog2024 (7) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... arge sheet has been filed against him and he was not taken into custody. Merely on the ground of statement recorded under Section 110 of the Act, the gold items seized from the petitioner are being disposed of under Section 150 of the Act. The question whether without following the procedure for adjudication by issuing a show cause notice can be resorted to for disposal of the gold items came for consideration before the Delhi High Court in the case of ZHINET BANU NAZIR DADANY VERSUS UNION OF INDIA ANR. [ 2019 (5) TMI 1252 - DELHI HIGH COURT ]. Thus, merely on the ground of statement recorded under Section 110 of the Act, the authorities should not proceed to dispose of the seized items if the same are not perishable and before disposal, ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the presence of the passenger and two independent witnesses. It was discovered that one gold bangle kept in the petitioner s bag besides recovery of one gold chain which was worn by the petitioner around his neck. The petitioner was also carrying 5.5 liters of liquor in excess of the free limit prescribed under Baggage Rules, 2016. The petitioner had not declared the said gold and liquor at the red channel of arrival hall in respect of the dutiable items and further the petitioner was carrying over and above the prescribed free limit as mandated under Section 77 of the Act. According to the respondents, the petitioner had made a voluntary statement under Section 110 of the Act on 08.09.2023 stating that the gold did not belong to him a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that the seized material not being perishable, there is no reason for the respondents to hurriedly dispose it and that too without notice to the petitioner. 6. Considering the aforesaid Judgment and the provisions of Section 110 (1) (1A) of the Act, I am of the considered view that merely on the ground of statement recorded under Section 110 of the Act, the authorities should not proceed to dispose of the seized items if the same are not perishable and before disposal, adjudication proceedings must preced. 7. In view thereof, the impugned notice under Section 150 of the Act in Exhibit P-4 is set aside. The respondents are directed to issue show cause notice to the petitioner and thereafter adjudicate the matter and proceed further. 8. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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