Supreme Court · 1993 INSC 230 · Decided 14 July 1993
Harbans Lal v. Collector of Central Excise & Customs, Chandigarh
- Court
- Supreme Court of India
- Citation
- 1993 INSC 230 · [1993] SUPP. 1 S.C.R. 131
- Case number
- CIVIL APPEAL No. 1209/1981
- Decided
- 14 July 1993
- Bench
- A.M. AHMADI, M.M. PUNCHHI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Customs Act Section 110, 124
Headnote
The Customs Act, 1962: A B Sections 110, 12-f-Seizure of goods and confiscation and imposition C of penaltie;-Held, the two provisions are independent. distinct and exclusive of each other-Proceedings under section 124 survive even though seized goods, stand returned in terms of section 110 after of-Held, while ex- D tending time, owner of seized goods is entitled to notice and hearing. The appellant was arrested on 4.3.70. A huge quantity of gold, currency notes etc. found in his possession wer_ seized under Section 110 of the Costoms Act, 1962. On 27.8.70 i.e. prior to the
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