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2023 (9) TMI 244

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..... spondents 1 2 to return the petitioner s mobile phones within a time period fixed by this Court - HELD THAT:- A reading of provisions of Section 110 of CA, undoubtedly establishes that the seized goods have to be returned to the person from whose possession they were seized within six months from the date of seizure. True, the proviso confers power on the Principal Commissioner, to extend the peri .....

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..... alia, to direct the respondents 1 & 2 to return the petitioner's mobile phones within a time period fixed by this Court. 2. The petitioner's case is that, he is working abroad since 2008. On 19.10.2022, after he returned from Sharjah, the officials of the second respondent inspected his house and alleged that he had smuggled gold. There was an altercation between the petitioner's friends and the .....

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..... as lapsed, the respondents 1 & 2 are bound to return the petitioner's mobile phones. Hence, the writ petition. 3. The respondents 1 & 2 have filed a statement, through their Standing Counsel, denying the allegations in the writ petition. It is contended that the petitioner's friends had assaulted the officials of the respondents 1 & 2. The involvement of the petitioner in the matter, can onl .....

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..... It is apposite to extract Section 110(2) of the Customs Act, 1962, which reads as follows: "(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 we seized: PROVIDED that the Principal Commissioner of Custom .....

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..... petitioner on 19.10.2022. The six months' period has lapsed on 19.04.2023. 8. Indisputably, the Principal Commissioner of Customs has not extended the time period as postulated under the proviso to Section 110(2) of the Act. 9. In the above legal and factual analysis, I am of the definite view that the continued detention of the mobile phones by the respondents is illegal and untenable. Therefo .....

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