Supreme Court · 1994 INSC 265 · Decided 18 July 1994
M/S. J.K. Bardolia Mills v. M.L. Khunger, DY. Collector and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 265 · [1994] SUPP. 1 S.C.R. 756
- Case number
- CIVIL APPEAL No. 1913/1974
- Decided
- 18 July 1994
- Bench
- KULDIP SINGH, S. MOHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Customs Act Section 110, 123
Headnote
Customs Act, 1962--·Sections 110(1) & (2), 123 and 124--Seizure of goods under section 110( !)-Notice u/s 110(2)served after statutory period of. six months--lnvali<f--Adjudication proceedings and confiscation order-­ Validity challenged-Whether provisions of Section 123 would be as required under said provision was served within statutory period. Packages of synthetic fabrics of foreign origin were seized u/s 110 of the Customs Act, 1962, on May 29, 1969. The show cause notice as con- D templated by Section 124(1) (a) and under section 110 was given on Decem­ ber
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