9911796707
TMI Blog2011 (4) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be immediately released if no show-cause notice under Section 124(a) of the Customs Act is issued within six months from the date of detention of the consignment and if six months expire and/or have already expired within such time, not exceeding further six months as the Commissioner might allow or if the Commissioner of Customs does not extend the time, then it would be open to the writ-petitioner to claim damages for wrongful detention in accordance with law. 2. Being dissatisfied, the writ-petitioner has come up with the present Mandamus-Appeal. 3. In the writ-application, the grievance of the writ-petitioner was that although the consignments sought to be exported by the writ-petitioner were detained by the Customs Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Lordship further held that actually there is no order of seizure or detention in the present case under Section 110 on the owner of the consignments and that there being no limitation under Section 110, a notice under Section 110 may be issued at any point of time. However, the learned Single Judge proceeded, such notice should ordinarily be issued immediately upon interception and detention of the goods and the goods cannot be indefinitely detained without any order under Section 110. Ultimately, the learned Judge held that there being no limitation for issue of an order of seizer under Section 110, the appropriate authority might still issue an order of seizer under Section 110 and even if there were a formal order of detention under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of seizure has been issued to the writ-petitioner, it is apparent that there has been actual detention of the goods under Section 110 of the Act and time will run for giving show-cause notice under Section 124(a) from at least 4th August, 2010. It further appears that already summons in terms of Section 108 of the Act has been issued to the writ-petitioner and he is being examined and thus, it necessarily follows that there has been seizure of the goods in terms of Section 110 of the Act and the writ-petitioner has been summoned in connection with the investigation. 7. We do not approve the observation of the learned Single Judge that there is no time limit for issuing order of seizure under Section 110. If the consignment of a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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