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2021 (12) TMI 1064 - AT - CustomsProvisional release of goods - import of Dry Dates - non-furnishing of Phytosanitary Certificate of country of origin - HELD THAT:-The show cause notice is required to be issued within six months from the seizure of the goods and if the show cause notice cannot be issued within six months, then after recording the reason in writing, the period can be extended for another six months. Further, in case of the goods were provisionally released, then the period of six months shall not apply. Admittedly, in this case, the goods were not allowed to be released provisionally. Therefore, the time limit prescribed under Section 110(2) of the Act shall apply to the facts of the case. Therefore, the show cause notice was required to be issued within six months from the date of seizure i. e. till 01.01.2021, further no time limit has been extended by recording the reasons in writing as the proviso to Section 110(2) of the Act. In the show cause notice, it has been mentioned that the show cause notice was required to be issued on 17.03.2021 under Section 110(2) of the Customs Act, 1962 which has been extended by letter dt. 16.03.2021 that the same has been extended up to 30.06.2021 which is against the law as six months period was expired on 01.01.2021 of the seizure and within six months till 01.01.2021, the Revenue was required to pass an order recording reasons in writing for extension of time. No such order is placed on record - the show cause notice issued to the appellant is barred by limitation, therefore, the show cause notice for absolute confiscation is not sustainable. Accordingly, the goods are required to be released to the appellant after examination thereof to find out whether same are fit for human consumption or not and the demurrage and detention charges are required to be waived. The two parallel proceedings cannot continue together. As the show cause notice dated 30.06.2021 has been issued beyond the time limit prescribed under Section 110(2) of the Act, therefore, the show cause notice dt. 30.06.2021 is barred by limitation and the goods are required to be returned to the appellant. As the Show Cause Notice dated 16.11.2021 is not the subject matter of the appeal, therefore, the Revenue is at liberty to adjudicate the show cause notice dt. 16.11.2021 in accordance with law. The show cause notice has been issued to the appellant beyond the time limit prescribed under Section 110(2) of the Act on 30.06.2021 whereas the goods have been seized on 19.05.2020 and no order recording reasons in writing has been passed for extension of time, therefore, the show cause notice issued to the appellant for absolute confiscation of the goods is not sustainable - Revenue is directed to release the goods to the appellant after examining the same whether same are fit for human consumption or not and the demurrage and detention charges are required to be waived. Appeal disposed off.
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