Supreme Court of India

Harbans Lal v. Collector of Central Excise & Customs, Chandigarh

Neutral citation
Reported as [1993] SUPP. 1 S.C.R. 131
Bench Am. Ahmadi and Madan Mohan Punchhi JJ.
Decided 14 July 1993

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

The Customs Act, 1962: Sections 110, 12-f-Seizure of goods and confiscation and imposition 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 expiry of permissible period of seizure. Section 110(2) proviso-Seizure period-Extension of-Held, while ex- tending time, owner of seized goods is entitled to notice and hearing. The appellant was arrested on 4.3.70. huge quantity of gold, currency notes etc. found in his possession wer_ seized under

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