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TMI Blog2010 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty should be imposed - Accordingly the petition is dismissed - 8502 (MB) of 2010 - - - Dated:- 30-8-2010 - Pradeep Kant, Virendra Kumar Dixit, JJ. Counter affidavit has been filed by Sri K.D. Nag. The same is being placed on record. Sri J.N. Mathur, learned Senior Advocate, assailing the alleged inaction on the part of the custom authorities, submitted that despite the fact that six months period has expired in terms of Section 110 sub-clause (2) of the Customs Act, 1962 but the adjudicating process is still going on and no notice under Section 124 has yet been issued, rather, to the contrary, the respondents have made a request to the bankers of the petitioners for extending the period of the Bank Guarantees. Submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m whose possession they were seized. The proviso appended to sub-clause (2) says that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months. The aforesaid provisions only require the return of the goods, in case notice under sub-section (1) of Section of Section 110 is not issued within a period of six months. Since in the present case, goods were returned within first six months, we do not find that any illegality has been committed by the custom authorities or there is any violation of the aforesaid provisions. It is also true that the discretion of imposition of penalty viz. the quantum thereof, which is or which can be imposed on conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings will be completed expeditiously and that the department is in the process of issuance of notice, which as per his instructions, will be issued within one month or so. We, therefore, do not find any reason to infer that any undue delay would be caused on the part of the custom authorities in taking the proceedings in accordance with law. We, therefore, while declining to entertain the petition do observe that the notice be issued within the shortest possible time preferably within a period of one month, as submitted by the respondents' counsel and thereafter the proceedings be concluded expeditiously, with the cooperation of the petitioner. With the aforesaid observations, the petition is dismissed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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