1983 (11) TMI 74 - HC - Central Excise

Summary

Issues:
1. Petitioner seeking the release of seized articles.
2. Seizure of cassettes and recorders by customs authorities.
3. Dispute over possession and legality of seizure.
4. Involvement of Central Excise Department.
5. Show cause notices and legal proceedings.
6. Decision on return of seized goods.

Analysis:

In this writ application, the petitioner requested a writ of mandamus for the release of articles seized from their shop and residence by customs authorities. The petitioner claimed that the goods were seized without legal authority and demanded their return. The customs authorities seized cassettes and recorders under the belief that they were foreign-made and smuggled goods. However, it was later determined that the goods were not foreign-made, and the Central Excise Department seized them under the Central Excise Rules. The petitioner argued that the transfer of goods to the excise department was illegal, seeking the return of the seized items.

The court considered the timeline of events and legal provisions. The petitioner contended that the excise department's action did not constitute a legal seizure. However, the court disagreed, stating that the excise authorities were within their rights to seize the goods before the expiration of six months from the initial customs seizure. The excise authorities were entitled to issue a show cause notice to the petitioner regarding any rule infringements, allowing the petitioner to respond and clarify the situation.

Regarding the four speed king recorders, the petitioner argued that no show cause notice was issued within six months of seizure by the customs authorities, demanding their return. The respondents claimed that a notice was sent by registered post but could not be served as the petitioner was reportedly out of the station. The court examined the evidence, including returned postal envelopes, and confirmed the issuance of the notice within the required timeframe. As the case was pending, the court directed the petitioner to file a show cause within two weeks before either the customs or excise authority for proper adjudication.

Ultimately, the court dismissed the application, with no order as to costs, except for the directions provided regarding the pending legal proceedings and show cause notices.