Confiscated goods should be returned in case of delayed issuance of notice

Amit Harishkumar Doctor Vs Union Of India (Gujarat High Court) Facts- The petitioner, a sole proprietor, is engaged in the business of textile trading and export. During a search proceeding, on 03.04.2019, the department seized cash amount of Rs.35,99,000/- belonging to the petitioner and his family members and two mobile phones also were seized by the officers. A show cause notice was issued on 27.11.2020, i.e. after almost 19 months, alleging illegal export by one M/s.Amira Impex in connivance of number of other persons which included the petitioner. The goods were later proposed to be confi...