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2018 (9) TMI 1912 - HC - CustomsRelease of seized goods - seized gold ornaments and two I phones - one of main contentions of Learned Advocate for the petitioners is about failure on the part of the respondent-customs authority in not following mandatory provisions of sub-section (2) of Section 110 of the Act, 1962 - release of goods denied on the ground of failure on the part of the Customs authority to issue notice as envisaged under Section 110(2) read with Section 124 and mode of service so provided under Section 153 of the Act. HELD THAT:- It is not in dispute that seizure of goods in question was effected on 11-2-2017 in the arrival hall of terminal No. 2 of SVPI Airport, Ahmedabad, in presence of panchas and seizure memo was issued accordingly on the same day. Further, request was made by the petitioners for returning seized ornaments and ‘I-phones’ on 19-8-2017, reminder dated 1-9-2017 wherein reference was made to seizure memo dated 11-2-2017 and various decision of Delhi High Court and also that of Supreme Court which mandated return of seizure goods in case of failure of giving notice within six months from the date of seizure which was over in the facts of the case on 11-8-2017. It is categorically stated by the petitioners that they had not received any such notice given by the authority and claim about service of notice by fixation by inserting the same in the residential premises in presence of panchas or fixation of such notice on the notice board of the Customs House etc. were denied and, for which, the petitioners had no knowledge. It was further stated that Mr. Deepak Soni, petitioner No. 1 was admitted to the hospital for heart ailment. They had not attended even their business, however, son of petitioner No. 1 was throughout available at the shop as he was looking after the business when the petitioner no. 1 was unwell. It is further borne out from the record, various summons were issued by Customs authorities to appear and cooperate but had no occasion the petitioners remained present before the authority. That apart, no record is available or produced before this Court that show cause notice was given in terms of Section 110(2) read with Section 124 and service thereof as envisaged under Section 153 of the Act, 1962. The action of respondent authorities in not returning the goods seized upon failure to comply with Sections 110(2), 124 and 153 of Customs Act, is illegal - the respondent Nos. 2 and 3 herein are directed to return to the petitioners within 8 weeks from today all gold ornaments/gold items and two apple I-phones seized under panchnama dated 11-2-2017 unconditionally subject to adjudication process to be carried out afresh in accordance with law - petition allowed.
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