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TMI BlogSeizure of offending goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... ents are seized shall be entitled to make copies thereof or take extracts there from in the presence of an officer of customs. 2.2 The person from whom the goods are seized is issued Show Cause Notice, usually within 6 months, otherwise the goods shall be returned to the person from whose possession they were seized. However, Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the time period to further period, for issue of Show Cause Notice, for a period not exceeding 6 months and inform the person from whom such goods were seized before the expiry of the period so specified. Further, where any order for provisional release of the seized goods has been passed under section 110A, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be served not only on the bank but also on the bank account holder. To form an opinion, the proper officer should exercise due diligence by thoroughly considering and examining the facts of the case. This includes examining nature of offence, amount of revenue involved or value of smuggled goods, availability on record of material having value as evidence. Moreover, it must contain the reasons to believe that the bank account holder may utilize the funds from the bank account if it is not provisionally attached. The basis on which the proper officer forms an opinion to seek approval of provisional attachment of a person's bank account must be duly recorded on file. The formation of opinion should bear a proximate and live nexus to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may extend, for an additional period not exceeding six months, the period of provisional attachment only after providing the bank account holder with an opportunity to be heard in person and thereafter recording in writing the reasons for such an extension. This should lead to issuing of an order extending the period of provisional attachment. Accordingly, the exercise required for issuing the extension order should begin well in time such that if an extension is required it can be issued before the expiry of the initial provisional attachment period. (iv). At any time before the expiry of any attachment period, if the proper officer forms the opinion that the bank account is no longer liable for being provisionally attached, he shall, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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