Court cites this case acknowledging that there is no ambiguity created by sections 193(12) and 196(2) because the three months prescription period in section…
Court applies the interpretation that a party suing for seizure must do so within three months under section 193(12) of the Customs and Excise Act.
Court followed the interpretation of sections 193(12) and 196(2) of the Act establishing that proceedings for recovery of seized articles must be brought…