Seizure of Indian Currency u/s. 110 of Customs Act without issue of notice within prescribed time is untenable

Vikram Jain Vs Principal Commissioner of Customs (Madras High Court) Madras High Court held that seizure of Indian Currency under section 110 of the Customs Act, 1962 without issuance of show cause notice within stipulated time period as prescribed u/s. 110(2) is without authority of law. Accordingly, seizure memo is liable to be quashed. Facts- The case on hand makes this Court the need to elucidate the distinction between Section 110 (2) and Section 110 (3) of the Customs Act, 1962. In the instant case, Indian Currencies have been seized from the petitioner. The petitioner seeks for return ...