9911796707
TMI Blog2009 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... [Judgment per : J.H. Bhatia, J.].- Rule: Rule returnable forthwith. With consent of the learned Counsel, the matter is taken up immediately for final hearing. 2. Admittedly, on 31-7-2002, the Customs Officers raided the premises situated at Fanas Wadi, Mumbai on information that 598 Rolls of imported polyester knitted fabric, imported and cleared duty-free under Advance Licence issued under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was already deposited. Similar letter was addressed to the Deputy Commissioner of Customs. However, there was no response. Thereafter, on 14-1-2003, a fresh application of the same nature was made to the Deputy Commissioner of Customs. On 8-8-2006, 17-1-2007, 30-7-2007 and 8-12-2008, repeated requests were made to the Commissioner of Customs and finally to the Chairman, Central Board of Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the respondents, Rajiv Garg, Assistant Commissioner of Customs filed affidavit in reply dated 5-5-2009 contending that the present petitioners are involved in large scale evasion of Customs duty by clearing imported fabrics under DEEC Scheme and diverting the same into the local market instead of consuming imported goods for fulfilment of export obligation. He also contended in the affidavi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose possession they were seized. The proviso to sub-section (2) further provides 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. From this, it is clear that a show cause notice under Section 124 is required to be issued within six months from the date of seizure but period for issuance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be returned to the person from whose possession they were seized and that is the mandate of law. Admittedly, the show cause notice was issued about 31/2 years after the seizure. In view of this, under the provisions of Section 110(2), the respondents are bound to return the goods to the petitioners from whose possession the same were seized. 6. For the aforesaid reasons, Rule made absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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