2003 (12) TMI 103

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..... toms authorities effected seizure of certain goods and, being unable to issue the show cause notice within a period of six months as stipulated in Section 110(2) of the Customs Act, 1962, the Commissioner of Customs proposed to extend the said period of six months by issuing show cause notice in terms of proviso to the said Section 110(2). The proviso stipulates that, the period of six months can .....

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..... on sufficient cause being shown, which is not apparent in these cases. Accordingly, it is prayed by the ld. Counsel that, there is a failure to issue the show cause notice within six months and hence the appellants are eligible for return of the seized goods. The Counsel placed reliance on the judgment of Hon'ble Pubjab and Haryana High Court in the case of Tarsem Kumar v. Collector of Central Exc .....

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..... of Punjab and Haryana High Court in the case of Tarsem Kumar (supra). 4. Accordingly, the impugned orders are liable to be set aside on this preliminary ground alone, without going into the other arguments as to whether or not there was sufficient cause to pass the order extending the six months period. 5. The appeals are accordingly allowed and the impugned orders are set aside. - - Ta .....

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