Supreme Court · 1973 INSC 202 · Decided 8 November 1973
M/S. Lokenath Tolaram ETC. v. B. N. Rangwani & ORS.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 202 · [1974] 2 S.C.R. 199
- Case number
- CIVIL APPEAL No. 1109/1971
- Decided
- 8 November 1973
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, Y.V. CHANDRACHUD, P.N. BHAGWATI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Customs Act
Headnote
LOKENATH TOLARAM ETC. v. B. N. RANGWANI & ORS. November 8, 1973 [A. N. RAY, C.J., K. K. MATHEW, Y. V. CHANDRACHUD AND 8 P. N. BHAGWATI. JJ.] c D E F G H Custom3 Act. 1962. SJ. 110 and 124-Scope of. Under 5. 110(1) of the Customs Act. 1962, the excise authorities may seize goods if the proper goods or the person from whose posses- sion they are· seized is liven notice informina him of the arounds of confisca­ tion. l! no such notice is 1iven within 6 months of the seizure. the goods shall be returned to the person from whom they were seiz~d. Section 110(2) provides 1bat the
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