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Issues involved: Challenge against non-release of imported car, interpretation of Section 110 of the Customs Act, 1962 regarding time limit for holding seized goods.
In the present case, the petitioner challenged the action of the respondents for not releasing the imported car, a Lexus LS 600H, seized on 26.04.2011. The petitioner argued that as per a previous decision of the Court, the show cause notice should have been issued within one year of seizure u/s 110 of the Customs Act, 1962. Since the notice was not issued within the specified period, the goods must be released unconditionally. The Court, following the precedent, held in favor of the petitioner and ordered the release of the car. The Court referred to Section 110(2) of the Customs Act, 1962, which deems the time limit for holding seized goods as mandatory. The failure to issue a show cause notice within the specified period results in the automatic return of the goods to the person from whose possession they were seized. The Court emphasized that the Customs authorities do not lose jurisdiction to issue a show cause notice even if the time limit is not met. Based on this interpretation, the Court concluded that since the show cause notice was not issued within one year of seizure, the goods must be released unconditionally. The writ petition was allowed accordingly.
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