TMI Blog1969 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... w India Watch Company, Chandni Chowk, Delhi. Ambassador Car No. DLJ 2916 was purchased by that firm in 1965. On April 5, 1968 the petitioner and one Madan Lal were apprehended by the Customs Preventive Staff, New Delhi, in car No. DLJ 2916 after they had been noticed by the said staff coming out of a house in Safdarjang Extension occupied by B.K. Jain, Flight Engineer of the Indian Airlines Corporation. The raid party found a brief-case in the car and on opening the same recovered 60 bars of gold weighing 10 tolas each and bearing foreign markings. Some currency notes and other papers were also recovered. As the petitioner and his companion could not produce any evidence for the lawful import, purchase or acquisition of the said gold, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tension of time for issue of Show Cause Notice up to the end of February 1969. Sd./- R. Prasad Collector "1. Shri Rajeshwar Prashad, C. 2/22, Model Town, Delhi., 2. Shri Madan Lal, S/o Shri Kahan Chand, 21/41, Rajinder Nagar, New Delhi. 3. Shri B.K. Jain, B-2/65, Safdarjung Extension, New Delhi. 3.On January 18, 1969 the petitioner served a notice through his counsel on the Collector of Customs and Central excise for the release of the car in question. As no action was taken by the respondents on the said notice, the petitioner filed the present petition on February 21, 1969 praying for the issuance of a writ for quashing the orders dated September 9, 1968 and January 2, 1969, and for a direction to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der :- " 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 retuned to the person from whose possession they were seized. Provided that the aforesaid period of six months may, on sufficient cause being shown be extended by the Collector of Customs for a period not exceeding six months." Section 110 contains sub-sections (3) and (4) but is is not necessary to reproduce them. Section 115 deals with the confiscation of the conveyance. Sub-section (2) of that section reads as under : - "Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of six months for giving a Show Cause Notice for confiscation of the car under the proviso to sub-section (2) of section 110 of the Act. The order, which was made by the Collector on September 9, 1968 has been reproduced earlier and its perusal makes it plain that it relates only to the 600 tolas of smuggled gold with foreign markings. The fact that there was reference to the gold and not to the car while giving the description of the goods, shows that the said order did not relate to the car in question. The order, which was made on January 2, 1969 was for extension of the time which had already been granted by the order dated September 9, 1968, and was thus in continuation of that order. This is clear from the fact that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain those goods after the expiry of six months, from the seizure of goods. The order of extension is an essential requisite of the retention of the goods after the period of six months. In the absence of such an order and a Show Cause Notice, the retention of the goods after the expiry of six months period by the Customs authorities would be not in accordance with law. 7.In the above view of the matter, it is not necessary to go into any other contention advanced on behalf of the petitioner. 8.We may also note a submission made on behalf of the petitioner in reply to the arguments advanced on behalf of the respondents that this Court might quash the entire proceedings including those relating to the gold and restrain the respondents fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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