HC held that failure to serve Show Cause Notice within six ...

Customs Must Return Seized Goods if Show Cause Notice Not Served Within 6 Months Under Section 124(a)

February 21, 2025

Case Laws     Customs     HC

HC held that failure to serve Show Cause Notice within six months under Section 124(a) read with Section 110 of Customs Act 1962 entitled the respondent to return of seized goods. While subsequent confiscation order was valid, it operated independently of the original seizure dispute. The court ruled that immediate possession must be restored to respondent despite confiscation order, maintaining status quo ante until enforcement. The interpretation of "given" in the statute requires actual service, not mere issuance of notice. Authorities were directed to return seized gold within four weeks, though confiscation rights remained preserved for separate enforcement.

View Source