Supreme Court · 1971 INSC 59 · Decided 19 February 1971
ASSTT. Collector of Customs v. Charan Das Malhotra
- Court
- Supreme Court of India
- Citation
- 1971 INSC 59 · [1971] 3 S.C.R. 802
- Case number
- CIVIL APPEAL No. 1056/1967
- Decided
- 19 February 1971
- Bench
- J.M. SHELAT, C.A. VAIDYIALINGAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 110(1), 110
Headnote
COLLECTOR OF CUSTOMS .. CHARAN DAS MALHOTRA February 19, 1971 [J. M. SHELAT AND C. A. VAIDIALINGAM, JJ.J Customs Act (52 of 1962), s. 110 (I) and (2) and proviso-Power of extension of period,"· quasi judici<l-'Su/ficient cause being shown'-Scope oJ. Under s. 110(1) of the Customs be made unless the owner of the goods is given notice in writing informing him of the grounds on which it is proposed to confiscate the goods. Under s. 110(2) where any goods are seized under sub-s. (1) and no notice in respect thereof is given under s. 124 within six months of the seizure,
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