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TMI Blog1983 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... shell from the petitioner in the reasonable belief that the goods were smuggled goods and were imported in contravention of the Customs Act, 1962 (for short the Act). On 28-4-1971, a show cause was issued by the Assistant Collector of Customs to one Tilakar of the petitioner's firm. Thereafter, on 24-3-1971, a notice was sent to the petitioner stating that the 49 bags of nutmegs would be sold as they were deteriorating and the sale proceeds kept in abeyance. It is admitted that on 15-6-1971, the petitioner wrote to the Assistant Collector of Customs agreeing to the goods being sold. Thereafter, on 29-6-1971, the petitioner sent a communication to the Additional Collector of Customs stating that a consignment of nutmegs had been seized from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confers powers on the proper officer to seize any goods if he has reason to believe that such goods are liable to confiscation under the Act. Section 124 provides that before ordering confiscation of any goods or imposing any penalty on any person, the owner of the goods or such person should be given notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose the penalty and should be given a reasonable opportunity of being heard in the matter. Section 110(2) provides 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued to Tilakar on 28-4-1971, was not binding on the petitioner, the learned Counsel for the petitioner did not canvass the correctness of the findings of the various authorities on the merits of the case. 3. The only question for our consideration therefore is whether the notice dated 22-4-1971 issued to Tilakar was binding on the petitioner. In the judgment of the learned Single Judge, it is observed as follows :- "Admittedly the first show cause notice was issued to the Manager of the petitioner firm it is not disputed that the manager was the agent of the petitioner for the purpose of the goods in question. That being so the said notice was as such a notice to the petitioner as to the manager himself in view of the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this evidence the Additional Collector of Customs had given a clear finding that the statement of Velusami was in fact a clear authorisation that Tilakar was the firm's agent in respect of the consignment of nutmegs seized under the Act. The appellate authority has also found in paragraph 6 that Tilakar was acting on behalf of the petitioner. It is further significant to refer to the following passage from the order of the revisional authority :- "the Government of India observes that the show cause notice was issued in this case within the statutory period of six months to Shri Tilakar, who was admittedly the agent of the petition and had purchased these goods and arranged for their sale." In view of this clear admission, it is futile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be imputed to the petitioner. In the circumstances, we hold that Tilakar was an agent of the petitioner and the notice served on the said Tilakar was binding on the petitioner. Consequently, we further hold that the notice is not vitiated under Section 110(2) of the Act. We therefore dismiss the writ appeal. There will be no order as to costs. 6. [Order per : The Chief Justice]. - After the judgment was delivered in the above case, dismissing the appeal, learned Counsel on behalf of the appellants made an oral prayer for leave to appeal to the Supreme Court under Article 133(1) of the Constitution of India. We are not satisfied that the case involves any substantial question of law of general importance, which, in our opinion, needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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