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2023 (10) TMI 763 - BOMBAY HIGH COURTExtension of period of seizure - Actual date of Seizure of imported goods - Flashforge WaxJet 400 3D Prototypeing Machine, Purple Wax, White Wax and Machine Accessories - HELD THAT:- Although the panchanama in the present case was held on 26 July 2022, the actual seizure of the goods under seizure memo in question had taken place on 8 August 2022. The date of the seizure would have relevance in the context of what Section 110 subsection (2) would provide. Admittedly the first six months from the date of the seizure memo expired on 8 February 2023. If in such situation, the department if nonetheless intends to issue a show cause notice under Section 124 of the Customs Act, necessarily recourse to “the proviso” below sub-section (2) of Section 110 is required to be taken to extend the period for a period of further six months - the proviso, confers powers on the Principal Commissioner of Customs or a Commissioner of Customs for reasons to be recorded in writing, to extend such period if further period has exceeding six months and inform the person from whom such goods were seized before the expiry of the periods so specified. In the present case, the initial period of six months to release the consignment expired on 8 February, 2023, considering the date of seizure to be 8 August, 2022. The Deputy Commissioner however invoked the proviso by issuing a communication dated 7 February, 2023 to the petitioner at the first instance extending the time period merely by three months - Such extended period of three months by the first extension expired on 7 May 2023. Thus, the balance period which could be extended by further invocation of the proviso below sub-section (2) of Section 110 was a period of three months upto 11 August, 2023 so as to complete the period of six months under the said proviso - The second extension of two months expired on 11 July 2023. As noted, if the extended period of six months under the proviso to sub-section (2) if was to be invoked, it would have expired on 11 August 2023. Thus, by operation of law, that is, by application of the provisions of sub-section (2) of Section 110, read with the proviso the seizure of petitioners goods has ceased to operate and has became invalid, which would entitle the petitioner for the release of the goods. Petition disposed off.
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