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TMI Blog2016 (12) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of issuance of any notice under Section 124(a) of the Act - Consequently, the gold kara (bracelet), seized from the petitioner and detained by the respondents, is liable to be returned to the petitioner. The writ petition is allowed. The respondents are directed to unconditionally release the gold kara (bracelet), seized by the respondents under the Detention Receipt dated 11.02.2015, to the petitioner within two weeks from today, on the petitioner presenting a certified copy of this order before the Superintendent of the Warehouse where the gold kara (bracelet) is stored - appeal allowed - decided in favor of appellant-assessee. - W.P.(C) 1492/2016 - - - Dated:- 8-12-2016 - MR. SANJEEV SACHDEVA J. For the Petitioner: Mr. Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contended that since the Custom Authorities have not issued any show cause notice under Section 124(a) of the Act for seizure of the gold kara (bracelet), the gold kara (bracelet) is liable to be released. 5. Reliance is placed on the decision of the Division Bench of this Court in Mohd. Salman Khan vs. Union of India: 2016 (337) ELT 513 (Del). 6. Notice in the petition was issued on 31.03.2016 and the respondents were permitted to file a counter affidavit. No counter affidavit has been filed by the respondents. 7. It is contended by counsel for the Respondents that the gold kara (bracelet) of the petitioner has not been seized but has merely been detained. It is submitted that the detention was on account of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eizure of goods, documents and things.- (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: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months. 11. Reading of Section 110(2) clearly shows that where any goods have been seized under Sub-Section (1) and no notice thereof is given under Clause (a) of Section 124 within six months of the seizure, the goods are liable to be returned to the person from whose possession th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be confiscated and if so, to give a SCN under Section 124(a) of the Act. Section 100(2) makes it clear that the maximum time-limit for giving a SCN is six months from the date of seizure and this period is extendable by another six months provided sufficient cause is made out to the satisfaction of the Principal Commissioner or Commissioner (Customs). The procedure for dealing with confiscation of goods and for their release has been provided in the Act itself. Section 110A also talks of provisional release of the goods that have been seized. 10. The upshot of the above discussion is that the Customs Department cannot take shelter under the device of 'detention' of goods in order to avoid the consequences flowing fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment decides to confiscate the goods, a show cause notice under Section 124(a) of the Act has to be issued. The Division Bench in Mohd. Salman Khan (supra) has held that there appears to be a no provision for detention of goods instead of their seizure. The Custom Department cannot take shelter under the device of detention of goods in order to avoid the consequences flowing from seizure of goods. In case, the Custom Department, for any reason whatsoever, is not able to give a show cause notice under Section 124(a) within six months or within the extended period of further six months, then, in terms of Section 110(2) of the Act, the goods have to be released to the person from whom they have been seized. 9. In the present case, the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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