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2021 (10) TMI 40 - HC - CustomsSeeking provisional release of goods - Withholding the clearance of the petitioners’ silk fabrics, woollen and silk carpets etc. covered under various shipping bills - Seizure of goods - HELD THAT:- The respondents ought to be permitted to adopt the further course of action of issuance of show cause notices to the petitioners on or before December 6, 2021. Dr. Kantawala would also have no objection for such course of action to be adopted. Of course as to what has happened in the interregnum shall be subject to the outcome of any adjudication of the proceedings on the show cause notice. Whether detaining of the 53 carpets as samples for forensic purposes can continue indefinitely, would be required to be answered considering the provisions of Section 105, Section 110 read with Section 124 and Section 2(22) of the Act? - HELD THAT:- The proper officer did not have any authority to retain the 53 carpets contrary to what has been provided for in sub-section (2) of Section 110. This more particularly as these carpets are retained for forensic purpose and also that the seized goods are already permitted to be provisionally released as per the provisions of Section 110A of the Act - 53 carpets which are retained as samples for forensic purpose are also required to be returned to the petitioners at the end of the extended period. Mr. Jetly would also fairly state that the department is at the final stage of investigation. These petitions would not warrant any further adjudication - Petition disposed off.
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