9911796707
TMI Blog2007 (4) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellants are engaged in the manufacture and export of Menthol Crystal and Essential Oils (Pharmaceutical grade) falling under tariff item No. 30039021 and 33012400, 33012510 etc. of Central Excise Tariff Act, 1985. The Central Excise Officers on 18-7-2006 seized 1938 drums of Mentha Piperata oil and other goods from their godown. The appellants vide letter dated 18-8-2006 and 21-8-2006 requested to the Additional Director General of DGCEI to release the said goods as the same was meant for export as per pending order with them. It is seen from the letter dated 19-9-2006 of the Additional Director General addressed to the Commissioner of Central Excise recommended that 907 drums may be released provisionally as its identity w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st report of IIT Delhi was not disclosed to them, He relied upon the decision of the Hon ble Supreme Court in the case of Manick Chand Paul and Others. Etc. v. Union of India and Others reported in 1984 (18) E.L.T. 185 (S.C.) para 10. He also relied upon the case of Weston Components Ltd. v. CC, New Delhi reported in 2000 (115) E.L.T. 278 (S.C.). He submits that the appellant has already incurred huge loss due to illegal seizure of the export goods and therefore, goods may be released unconditionally. 4. The learned authorized representative (DR) on behalf of the respondent reiterates the findings of the Commissioner. He submits that there is no evidence that the goods are meant for export and therefore, the provisions of Foreign Trade P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So, it is right of the citizen to get back his goods or property if no notice is issued within six months of the seizure of the goods. Proviso to sub-section (2) of Section 110 of the said Act has given a power to the Commissioner of Customs may extend further six months on sufficient cause being shown, which is quasi-judicial power. Section 110 of Customs Act, 1962 envisaged both sides of the coin in as much as the power of the customs officer to seize the property of the citizen and the right of the citizen to get back his property. The extension of time limit of another six months in terms of proviso to sub-section (2) of Section 110 of the Act affects the right of the citizen and therefore, the Revenue is liable to show sufficient cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g agency and on the other hand, ordered to extend the period for issue show cause notice by another six months under proviso to sub-section (2) of Section 110 of the Customs Act, are totally contradictory, inconsistent and extraneous. 8. In view of the above, I do not find any reason for extension of time by six months under the proviso to Sub-section (2) of Section 110 the said Act. It is revealed from the letter of the appellant dated 17-8-2006 addressed to the Additional Director General of DGCEI that the seized goods of 1938 drums have been purchased by them from traders against form H which were issued by the sales tax authorities for the purpose of export. This contention of the appellant was not disputed by the authority at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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