9911796707
TMI Blog2009 (6) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... mittedly, 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 - 574 of 2009 - - - Dated:- 10-6-2009 - F.I. Rebello and J.H. Bhatia, JJ. Ms. Kiran Balani with Shri Anil Balani, Advocates, for the Petitioner. S/Shri Vijay Kantharia with Rajinder Kumar, Advocates, for the Respondent. [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 inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 124 to them as required under Section 110 of the Customs Act and on expiry of the statutory period under Section 110, seized goods are required to be released in favour of its owner. It was also pointed out that on 9-10-2006, a show cause notice was issued to the petitioners along with M/s. Sweety International Pvt. Ltd. in respect of certain goods, but 598 Rolls of fabric, involved in the present petition, were not included in the show cause notice. In these circumstances, the petitioners by this petition seek Writ of Mandamus or direction to the respondents to immediately lift and vacate the seizure. 3. On behalf of the respondents, Rajiv Garg, Assistant Commissioner of Customs filed affidavit in reply dated 5-5-2009 conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice may be extended by further period of six months if the Commissioner is satisfied that there are sufficient reasons for the delay. However, there is no provision in law to extend that period any more. It means the notice under Section 124 could be issued within six months or with permission of the Commissioner of Customs within 12 months from the date of seizure. The affidavit-in-reply reveals that show cause notice in respect of these 598 rolls was issued on 22-6-2006. Admittedly, the earlier notice issued on 9-1-96 also these goods were not included. 5. The learned Counsel for the petitioners rightly pointed out that in view of the provisions of sub-section (2) of Section 110 of the Customs Act, due to non-issuance of the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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