9911796707
TMI Blog2016 (4) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... the Nepalese currency recovered from the Petitioner in the first place and secondly, in not giving a SCN within six months of such seizure. In the absence of any provision in the Act that permits 'detention' of such goods, the Court has to proceed on the basis that what was effected on 17th June 2014 was a 'seizure' of Nepalese currency from the Petitioner. That the seized currency was in the possession of the Petitioner and seized from him is also not in dispute. If that is the position, then under Section 110(2) of the Act a SCN had to be given under Section 124(a) of the Act within six months of 17th June 2014. With no such SCN having been given, the inevitable consequence, therefore, is that as mandated by Section 110(2) of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Respondents. 4. The stand taken by the Respondents in the counter affidavit is that apart from seeking release through the above application through his Advocate, he was not present himself for examination or has not submitted any document to prove the legitimate possession of the currency. In para 6 of the counter affidavit, a distinction is sought to be drawn between detention of the currency and seizure of the currency. It is specifically averred that department did not convert the detention into seizure as the Petitioner never turned back and did not cooperate. 5. In the rejoinder affidavit specific attention has been drawn by the Petitioner to Section 110(2) of the Customs Act, 1962 ('Act') which makes it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be observed that the legislative intent has made clear in Section 110(2) of the Act which reads as under: S. 110 (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. 9. Whatever may be the justification that the Customs Department wishes to put forth for seizing the goods, there is a definite time limit within which the Department has to determine if the seized goods are to be confiscated and if so, for giving a SCN under Section 124 (a) of the Act. There appears to be no provision for 'detention' of goods instead of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not 'seizing' the Nepalese currency recovered from the Petitioner in the first place and secondly, in not giving a SCN within six months of such seizure. In the absence of any provision in the Act that permits 'detention' of such goods, the Court has to proceed on the basis that what was effected on 17th June 2014 was a 'seizure' of Nepalese currency from the Petitioner. That the seized currency was in the possession of the Petitioner and seized from him is also not in dispute. 12. If that is the position, then under Section 110(2) of the Act a SCN had to be given under Section 124 (a) of the Act within six months of 17th June 2014. With no such SCN having been given, the inevitable consequence, therefore, is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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