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TMI Blog2024 (8) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... owers a proper officer of the Customs to seize any goods if he has reason to believe that any such goods are liable to confiscation under the Act. Under section 110 (2) of the said Act, it is, inter alia, provided that 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. In the present case, it is an admitted fact that gold jewelleries were seized from the petitioners on 23-02-2024 and the Show Cause Notice under section 124 of the Customs Act was dispatched only on 25-08-2023 through speed post for delivery to the petitioners. If the period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to Guwahati and the petitioners No. 3 and 5 were travelling to Delhi and during the pre-embarkation security check at the domestic terminal of Imphal International Airport, nine items of jewellery were seized from them by the CISF personnel posted there and thereafter, handed over to the Anti-Smuggling Unit, Customs Division, Imphal, which seized the said jewellery items as empowered under section 110 of the Customs Act, 1962. The particulars and details of the seized items are as under:- Petnr. Name Seized items 1 Mohammad Ali S/o Alavi One gold bangle weighing 245 gm. coated with silver colour coating. 2 Muhammed Shafi K.P. S/o Moideen K.P. One gold bangle coated with silver colour coating weighing 179 gms. 3 Abdul Shukoor S/o Pockerk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a reasonable belief that the goods are liable for confiscation under the Act. It has also been submitted that under sub-section (2) of section 110, it is provided that where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 of the Act within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized and that any further retention of the seized goods will be rendered illegal as being ultra vires of the provisions of section 110 (2) of the Customs Act. The learned counsel further submitted that the petitioners have approached the concerned authorities many times with a request to release/ return the seized gold j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms sitting at Shillong and after approval of the same, the SCN was signed by the Additional Commissioner on 17-08-2023. The approved and signed SCN was then sent through e-office to the seizing unit at Customs Division, Imphal for DIN generation and issued of the SCN. It has been also submitted that there were some technical glitches while generating DIN due to limited internet connectivity and frequent disruptions and as such, DIN can be generated only in the evening of 21-08-2023 at Imphal Customs Office and that during the said period, the movement of files through e-office was not smooth as well. It has further been submitted that due to the then prevailing crisis wherein sporadic firings between the two warring communities that took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer of the Customs to seize any goods if he has reason to believe that any such goods are liable to confiscation under the Act. Under section 110 (2) of the said Act, it is, inter alia, provided that 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. Section 124 provides, inter alia, that no order confiscating any goods or imposing any penalty on any person shall be made unless the owner of the goods or such person (a) is given a notice in writing with the prior approval of the officer of Customs, not below the rank of an Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were seized. Section 153 of the Act provides the mode of service of notice. [10] In the present case, it is an admitted fact that gold jewelleries were seized from the petitioners on 23-02-2024 and the Show Cause Notice under section 124 of the Customs Act was dispatched only on 25-08-2023 through speed post for delivery to the petitioners. If the period of six months as provided under section 110 (2) of the Act is to be reckoned from 23-02-2023, the period of six months will lapsed on 22/23-08-2023. In view of the above, this court has no hesitation to hold that the Show Cause Notice dated 17-08-2023 was not given within the period of six months prescribed under section 110 (2) of the Customs Act, 1962 and consequently, this court is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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