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TMI Blog2016 (6) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2014, for the issuance of show cause notice. Therefore, it cannot be said that the extension of time by the authority is against the provisions of the Customs Act. The respondents rightly contended that without exhausting the appeal remedy provided under sections 128 and 129A of the Customs Act, 1962, the petitioner has approached this court by way of writ petitions challenging the impugned orders. When specific provisions are available to the petitioner for filing an appeal against the impugned orders under sections 128 and 129A of the Customs Act, 1962, without exhausting the alternative remedy, the petitioner cannot approach this court by way of writ petitions. It could be seen that opportunity of personal hearing was also given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: (i) According to the petitioner, they are engaged in the import and trading of various cosmetics and other goods. The said proprietorship concern had been granted the Import-Export licence. According to the petitioner, his cousin Sahabudeen is in the business of importing electronic goods, cosmetic and toiletries from abroad with sufficient experience in the said business. The petitioner requested the overseas supplier to first supply 2070 cartons of Loomy Tunes from Air fresheners and accordingly, he was issued with invoice dated 13.10.2013 by the overseas supplier viz., M/s.Mohamed Mustafa Samsuddin Co. Subsequent to the arrival of the consignment, the petitioner filed Bill of Entry dated 22.10.2013 declaring 2070 cartons of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the unconditional release of the goods for the reason that show cause notice has not been issued to them within six months period as mandated under section 110 (2) of the Customs Act from the date of actual detention i.e. 1.11.2013 or atleast the date of examination and sealing of the goods viz., 11.11.2013. On 20.05.2015, the first respondent issued show cause notice, invoking the proviso to section 110 (2) of the Customs Act, proposing to extend the period for issuance of show cause notice by another period of six months by taking the date of seizure as 3.12.2013. As per the said notice, the petitioner was called upon to send his reply within two days and also offered a personal hearing on 28.05.2014. The petitioner submitted his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording to the respondents, though the petitioner contended that these cosmetics were imported by mistake and was unintended, at the time of detailed examination of the consignment, the cosmetic items were found kept sealed behind the declared Air freshener cartons. (ii) According to the respondents, the contention of the petitioner that the discrepancy in the weight and that the mistake was unintended appears to be false. (iii) According to the respondents, under the proviso to sub-section (2) of section 110 of Customs Act, 1962, the Commissioner of Customs (Imports), has got jurisdiction to extend the period for issuance of show cause notice in respect of seized goods under the mahazar dated 03.12.2013 by another six months i.e., t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, on examination of the goods imported by the petitioner, the authorities found excess weight in the goods imported and the petitioner cannot contend that due to mistake excess goods were shipped. 7. When there is no provision under the Customs Act for re-exporting the excess goods, the contention of the petitioner cannot be accepted. 8. According to the respondents, the excess goods, which were shipped to the petitioner, can be construed only as smuggled goods by way of non-declaration and consignment. Under the proviso to sub-section (2) of section 110 of the Customs Act, the Commissioner of Customs (Imports) got jurisdiction to extend the time by six months by another six months for the issuance of show cause notice. 9. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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