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2023 (9) TMI 244 - KERALA HIGH COURTReturn of goods seized - Prescribed / stipulated period has already over - Seeking direction to respondents 1 & 2 to return the petitioner’s mobile phones within a time period fixed by this Court - HELD THAT:- A reading of provisions of Section 110 of CA, undoubtedly establishes that the seized goods have to be returned to the person from whose possession they were seized within six months from the date of seizure. True, the proviso confers power on the Principal Commissioner, to extend the period of six months by a further period of six months. Admittedly, the mobile phones were seized from the petitioner on 19.10.2022. The six months’ period has lapsed on 19.04.2023 - Indisputably, the Principal Commissioner of Customs has not extended the time period as postulated under the proviso to Section 110(2) of the Act. The continued detention of the mobile phones by the respondents is illegal and untenable. Therefore, the respondents are to be directed to forthwith return the mobile phones to the petitioner - Petition allowed.
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