Search Results Page

Search Results

1 - 10 of 20 (0.22 seconds)
Mohanlal Devdanbhai Choksey And Ors. vs M.P. Mondkar And Ors. on 2 March, 1976 cites

Mohammad Hanif vs Collector Of Customs And Central Excise ... on 22 January, 1973

9. Reliance was placed by Mr. Sen upon the decision of the Allahabad High Court in the case of Mohammad Hanif v. Collector of Customs and Central Excise, . In this case the facts are where the petitioner's goods were seized but no notice under Section 124 was served stating why the goods should not be confiscated on the petitioner's application claiming back the goods, a show cause notice was served on him without giving an opportunity of being heard, it was held that the statutory period of six months within which notice must be given could not be extended. There is not much discussion in this judgment. The learned Judge with respect has omitted to consider the scheme of Chapters XII and XIV of the Act. He has also omitted to take into account the consequences that will follow for failure to give a notice, which are indicated in Section 110(2) of the Act. Even there is no discussion as regards the unrestricted language used in Section 124. In the absence of proper discussion, with respect, it will not be possible for us to accept the view that has been taken by the learned Judge especially when it is inconsistent with the view that has been expressed by the Supreme Court by the other High Courts in various decisions.
Allahabad High Court Cites 7 - Cited by 8 - Full Document
1   2 Next