2015 (4) TMI 1134 - HC - Customs

Section 110(2) of the Customs Act, 1962 - Extension of time limit for investigation issuance of writ to quash the seizure of goods - Held that - all issues kept open to be taken up by the petitioner after final show cause notice issued. Re-examination of material seized Held that - to be considered by the concerned authority i.e., respondent no.2 and appropriate orders will be passed.

Summary

Issues:
1. Extension of time for investigation under the Customs Act, 1962.
2. Quashing of seizure of goods.
3. Re-examination of seized goods.

Extension of Time for Investigation:
The judgment addresses a writ petition challenging an order extending the time for investigation under the Customs Act, 1962. The order in question extended the investigation period by six months under the proviso to sub-Section (2) of Section 110 of the Customs Act. The court noted that at this preliminary stage, when only the investigation is ongoing, no intervention is necessary. The petition was disposed of, leaving the issues open for the petitioner to raise after a final show cause notice is issued under Section 124 of the Customs Act.

Quashing of Seizure of Goods:
Two additional prayers were made in the writ petition regarding the seizure of goods. The first prayer sought to quash the seizure made through a panchnama dated 27.09.2014. The court did not intervene at this stage, as it is still the investigation phase. The petition was disposed of, allowing the petitioner to raise these issues later, if necessary, after the issuance of a final show cause notice.

Re-examination of Seized Goods:
The third prayer requested a direction for the re-examination of the seized goods mentioned in the same panchnama dated 27.09.2014. The court directed that on an application for re-examination, the concerned authority, respondent no.2, will consider the request and pass appropriate orders. The court ordered that the re-examination should be conducted expeditiously, within three weeks from the date of the judgment. The petitioner will be served a copy of the order passed in this regard.

In conclusion, the court disposed of the petition with the mentioned observations, allowing the petitioner to address the issues raised in the prayers at a later stage, after the investigation progresses and a final show cause notice is issued.