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2011 (12) TMI 208 - HC - CustomsWhether continued detention of goods can be justified - petitioner imported Silk Fabric in November, 2010 – goods held under the custody of the Department since then - interim directions issued for provisional release of goods subject to furnishing of bank guarantee – failure to furnish bank guarantee – Held that:- It is clear that without passing an order at assessment, it is not open to the respondent to keep the goods detained. In the case on hand, goods are held in custody since November, 2010. Till date, the respondents have not issued any notice of assessment, either provisional or final. U/s 110 (2), the respondents are obliged to release the goods within 6 months of seizure, if no notice is issued in terms of Section 124(a). This period of 6 months can be enlarged by the Commissioner of Customs by a further period of 6 months, by virtue of the proviso to Section 110 (2). Therefore, the respondents had time till 25/26.5.2011, which could have been extended upto 25/26.11.2011. But we are in December 2011. Till date no notice u/s 124 (a) has been issued. In view of the above, the writ Petition is allowed and the respondents are directed to issue a notice, and accordingly frame an order of assessment after having replies from petitioner. In the meantime, the respondents are directed to release the goods within a week of receipt a copy of this order, upon the petitioner executing personal bonds of all the partners. See Amit Enterprises vs. Union of India (2011 - TMI - 206680 - Punjab & Haryana High Court). – Decided in favor of petitioner
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