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TMI BlogRequirement of issuing Show Cause Notice under Section 124 of the Customs Act, 1962 to the owner of goods within stipulated period of six months of the seizure of goods or during extended period - Release of seized goods in case of non-compliance of same under provisions of Section 110(2) of the Customs Act, 1962 - Regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus. F. No. 711/04/2013-Cus. (AS) Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi dated 19-2-2013 Subject : Requirement of issuing Show Cause Notice under Section 124 of the Customs Act, 1962 to the owner of goods within stipulated period of six months of the seizure of goods or during extended period - Release of seized goods in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner, obviously, is expected not to pass extension orders mechanically or as a matter of routine, but only on being satisfied that there exists facts which indicate that the investigation could not be completed for bona fide reasons within the time laid down in Section 110(2) and that, therefore, extension of that period has become necessary. The burden of proof in such an inquiry is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Hansraj Shah v. Union of India - 2009 (1) Bom. CR 474" and 2008 (229) E.L.T. 339 (Bom.) to say that whenever the power to issue show cause notice is preserved, and a request is made, to release the goods taken into custody, there would be no question of unconditional release, by operation of Section 110(2) of the Act. 4. However, recently Hon'ble Delhi High Court in WP(C) No. 2952/2012 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the proceedings of confiscation of goods and or imposition of penalty on the offender do not attract any time limit. However, release of goods for non-compliance of provisions of Section 110(2) is bound to create complications like difficulties in realisation of duty leviable on goods under reference and of fine and penalty amounts. (2) The investigating officers should, therefore, exert to com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioners / Commissioners should monitor the position of cases under investigation (including cases involving seizure of goods through the MTR and otherwise) and take steps for Issue of Show Cause Notices within the time limit prescribed under Section 110(2) of the Customs Act, 1962. 6. Any deviation from the above stated procedure would be viewed seriously in view of possible loss of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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