Owner or person from whom goods were seized must be served notice of proceeding u/s 110(1B)

Ganesh Sawant Vs Commissioner of Customs (Appeals) & Ors. (Delhi High Court)

Delhi High Court held that notice of proceeding under Section 110(1B) of the Customs Act was required to be issued to the owner or the persons from whom the goods were seized.

Facts- The officers of the Directorate of Revenue Intelligence (DRI) had stopped the petitioner’s car on NH-24. The said vehicle was searched and five gold bars weighing 1000 grams each were found. The said goods were seized by the said officers u/s. 110 of the Customs Act.

Subsequently, the respondents returned four gold bars, which were seized. The controversy, thus, relates to a single gold bar of 1000 grams, which continued to be retained by the concerned authorities.

Proceedings u/s. 110(1D) of the Customs Act were conducted by the Commissioner of Customs (Appeals) and the seized inventory was certified. Further, the respondents were also granted permission for disposal of the seized gold.

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