9911796707
TMI Blog2015 (10) TMI 1981X X X X Extracts X X X X X X X X Extracts X X X X ..... ce can be issued within six months from the date of detention of the goods i.e. on 29.03.2006 as held by the Hon’ble High Court of Madhya Pradesh in the case of Vilayat Hussain Vs. UOI [1987 (12) TMI 54 - HIGH COURT OF MADHYA PRADESH AT JABALPUR] - As the show cause notice has been issued beyond a period of six months from the date of detention of the goods, therefore, the show cause notice is barred by limitation. Consequently, the proceedings initiated as per the show cause notice are quashed. With these terms, I hold that the goods cannot be confiscated beyond six months from the date of detention and redemption fine and penalty is not imposable on the appellant. With these terms, impugned order is set aside - Decided in favour of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that during the course of enquiry goods are initially detained and thereafter, if the assessee failed to provide documentary evidence, then goods can be seized. Therefore, it is only a procedure that first goods are to be detained and thereafter, if required goods can be seized and as per the section 110 of the Customs Act 1962 the show cause notice can be issued within six months from the date of seizure of the goods. 4. Heard the parties. Considered the submission. 5. As per the provision of section 110 of the Customs Act 1962 a show cause notice can be issued within six months from the date of the seizure of the goods. In this case admittedly on 29.03.2006 goods were detained and released to the appellant under superdinama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice dated 02.07.1979 was beyond the prescribed period. We therefore, hold that the impugned order of confiscation and imposition of penalty is within jurisdiction and must accordingly be quashed. The respondents are bound to return the articles seized to the petitioner. 6. The said view of the Hon ble High Court has been affirmed by the Hon ble Apex Court reported in UOI Vs. Vilayat Hussain 1999 (108) ELT A59 (SC). As the show cause notice has been issued beyond a period of six months from the date of detention of the goods, therefore, the show cause notice is barred by limitation. Consequently, the proceedings initiated as per the show cause notice are quashed. With these terms, I hold that the goods cannot be confiscated beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
