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 connivan

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