Bombay High Court Orders Return of Seized Goods Under Section 110(2) of Customs Act, 1962 Due to Failure to Issue Show Cause Notice Within One Year. The court held that seizure becomes illegal if no notice under Section 124(a) is issued within one year, and extension orders passed after expiry of one year are invalid....
The petitioner, M/s. AM Prototyping Labs Pvt. Ltd., imported a Flashforge WaxJet 400 3D Prototyping Machine along with accessories, valued at Rs.26,44,541/-, under Bill of Entry No.9579795 dated 16 Ju...




