9911796707
TMI Blog2010 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... t proceeding with the case, is adversely affecting the business interest of the petitioners and, therefore, a direction be issued for early disposal of the matter by the custom authorities - The petition is dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... 124 within six months of the seizure of goods, the goods shall be returned to the person from 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pass confiscation order stands taken away. At this juncture, he also submitted that 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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