Release of seized goods in absence of notice u/s 124 within extended time limit to keep consignments

Indosheel Mould Limited Vs Union of India (Bombay High Court)

Conclusion: With respect to seized goods, there was neither any notice under clause (a) of Section 124 issued to assessee within six months of the seizure nor had the period of six months been extended for a further period of six months, therefore, in the absence of there being any notice as required by the first proviso even within the extended period upto one year, the consequence that ought to follow was release of the seized consignments.

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