9911796707
TMI Blog2013 (12) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered the ground of limitation raised in the memo of appeal. Though, we find that ld. Advocate has not pleaded and not placed any evidence on record to show that the plea of limitation was raised at the time of hearing of the appeal, nevertheless, we propose to decide the said issue in view of the fact that the same was raised in the memo of appeal. We, accordingly, pass the following order on the point of limitation, by adding following paragraphs in between Paragraphs 8 and 9 of the said order. 8.A1 It stand pleaded before us that the rice was detained by the Customs officers on 15-3-2010 and Show Cause Notice stand issued on 23-9-2010, the same is barred by limitation, having been issued beyond the period of 6 months from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question which arises for consideration is as to whether the Show Cause Notice issued within 6 months from the date of seizure is in accordance with the provisions of Section 110(2) of the Act. The applicant has strongly relied upon the judgment of Hon'ble High Court of Kolkata in the case of E.S.I. Ltd. referred supra, in support of his submission that the Show Cause Notice is required to be issued within 6 months from the date of detention. We have seen that the said decision of Hon'ble High Court of Kolkata. Briefly stated, the facts in that case were that the goods were first detained on 9-11-2010. Subsequently, the room where the detained goods were kept, was sealed on 22-11-2000. Formal seizure of the goods was made on 1-3-2001, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the person from whom the goods were seized, would become entitled to their return. The Hon'ble Supreme Court also observed that there is no time limit for issuance of Show Cause Notice under Section 124 of Customs Act, 1962. The period laid down under Section 110(2) is of seizure of goods and not the validity of the notice. As such, by applying the ratio of law as declared by Hon'ble Supreme Court, even if it is considered that the notice does not stand issued within 6 months from the date of seizure as envisaged by Section 110(2) of Customs Act, 1962, the effect of the same would be that the appellant would become entitled to return of the goods. However, it is seen that the goods were already carted by the appellant in CFS and conti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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