1993 (1) TMI 92 - HC - Customs

Summary

Issues:
1. Writ of mandamus for the return of seized amount
2. Application of Sections 124 and 110(2) of the Customs Act
3. Ownership of the seized amount
4. Claim made by the petitioner
5. Adjudication proceedings and the need for a show cause notice

Detailed Analysis:
The judgment concerns a writ petition seeking a writ of mandamus to direct the return of a seized amount of Rs. 54,600. The seizure took place during a search operation at certain premises, and the ownership of the seized amount is disputed. The petitioner, who claims the amount belongs to her, argues that a show cause notice under Section 124 of the Customs Act should have been issued to her. The respondents counter that no claim was made by the petitioner upon learning of the seizure, and therefore, no show cause notice was necessary. The court notes that the petitioner did not establish making a claim regarding the ownership of the seized amount after the seizure.

The learned counsel for the Revenue argued that the statement made by the fourth respondent regarding the ownership of the amount was not clear, and the petitioner failed to prove her claim by not making a timely assertion after the seizure. The court emphasized that the lack of a specific claim by the petitioner regarding the ownership of the seized amount, coupled with the ongoing adjudication proceedings related to the seizure, made it inappropriate to delve into the disputed question of ownership in the writ petition. The petitioner relied on a passbook to support her claim, but the court refrained from further investigation due to the pending adjudication proceedings.

Ultimately, the court dismissed the writ petition, allowing the petitioner the opportunity to establish her claim during the adjudication proceedings. The judgment highlights the importance of timely and explicit claims by parties in cases involving the seizure of assets, emphasizing the need for adherence to legal procedures and the resolution of disputes through appropriate channels such as adjudication proceedings.