CHUHARMAL vs UNION OF INDIA & ORS.

The Supreme Court dismissed the Special Leave Petition, affirming the validity of the notice issued under Section 124 of the Customs Act, despite the petitioner’s claims of it being beyond the six-month period post-seizure. The Court held that the onus to prove lack of notice under Section 110(2) lies with the petitioner, who failed to provide evidence to refute the Collector's assertion. Furthermore, the penalty of Rs.2 lacs was deemed not arbitrary, given the value of the smuggled goods and the prolonged non-payment by the petitioner, thus upholding the Collector's decision.