1978 (1) TMI 163 - HC - Customs

Summary

The Customs Officer seized tin sheets from the petitioner's business premises under section 110(1) of the Customs Act. The Collector extended the period for issuing a show cause notice without affording the petitioner an opportunity to be heard, which was deemed illegal. The period for extension expired, and the seized goods must be returned to the petitioner. The writ petition was allowed, and the impugned order was quashed. The seized goods are to be returned to the petitioner, who will be entitled to costs.