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TMI Blog2021 (7) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... seized goods; and in such a case, in view of the second proviso to sub-section (2) of section 110, the specified period of six months to issue a notice would not apply, meaning thereby that a notice could follow even thereafter. The words pending the order of the adjudicating authority are important for the purpose of deciding the question formulated above. We are inclined to the view that notwithstanding the pendency of proceedings initiated by issuance of a show-cause notice under clause (a) of section 124 of the Act, the adjudicating authority may, in its discretion, allow a provisional release on such conditions as he may require fit to impose - the legislative intent in section 110A, introduced by way of an amendment, is clear tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter the Act for short) [at page 311] came to be issued calling upon the petitioner to explain why the seized goods shall not be confiscated. Similar show-cause notices were issued to the other petitioners. Although Mr. Chatterji, learned senior advocate appearing in support of the writ petitions, submits that replies to the show-cause notices have been submitted by the petitioners, Mr. Jetly, learned senior advocate for the respondents seems to be right in his contention that such replies are not on record. 4. Be that as it may, the petitioner in Writ Petition (L) No. 7993 of 2021 by a representation dated May 20, 2021 submitted to the Joint/Additional Commissioner of Customs has again prayed for provisional release of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bare reading of the aforesaid statutory provisions is that in default of issuance of notice under section 124 of the Act within six months of seizure, the person from whose possession the goods are seized can claim, as a matter of right, return of the seized goods; and in such a case, in view of the second proviso to sub-section (2) of section 110, the specified period of six months to issue a notice would not apply, meaning thereby that a notice could follow even thereafter. 10. Section 110A of the Act, inserted by way of amendment with effect from July 13, 2006, reads as under: - 110A. Provisional release of goods, documents and things seized pending adjudication. - Any goods, documents or things seized under section 110, may, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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