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2015 (10) TMI 1100 - HC - CustomsPeriod for issuance of SCN for confiscation of goods under Section 110 (2) of the Customs Act, 1962 - Power of Commissioner if not exercised within the stipulated period of six months, the seized goods are liable to be released – Contended by Petitioner that goods are liable to be released as the period of extension lapsed. Respondent submits that date of confiscation not to be included to compute the period of six months - Order impugned was passed prior to the period and same would extend for a further period of six months from expiry of initial period of six months. Held That:- Section 110(2) stipulates that Commissioner for sufficient cause is empowered to extend the said period by a further period, not exceeding six months - Date on which goods were seized is to be excluded - Since extension would come into effect for six months on the expiry of the initial period, mentioning of date would not have any consequence. No infirmity found in order impugned - Commissioner can exercise powers under Section 110(2) and can extend initial period of six months by a further period of six months – Found no merit in the Petition – Decided in favour of the Revenue.
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