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2018 (9) TMI 198 - CALCUTTA HIGH COURTDetention of goods - time period - In the present case, the petitioner claims that, time period fixed under sub-Section (2) of Section 110 of the Customs Act, 1962 must commence from October 13, 2017. The view of the DRI and the Customs is otherwise - Held that:- The date of commencement period of six months under Section 110(2) is disputed. In the present case, the parties are at variance on the date of seizure. The respondents have a particular view on the subject. They should, therefore, be afforded one opportunity to file affidavits to substantiate their point of view on the issue concerned. It would not be proper to grant an interim order directing the release of the goods. The balance of convenience and inconvenience is not in favour of the petitioner in granting an interim order of release of the goods, in the facts of the present case - Interim order as prayed for, therefore, is refused.
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