TMI Blog2018 (8) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... turn the goods to the appellant since no notice under Section 124 of the Customs Act has been issued? - Held that:- The godown was sealed on 25.10.2017. Eight months have passed, the authorities are directed to complete the investigation forthwith and pass orders. Desealing cannot be permitted till the finality of the proceedings initiated under Section 124 of the Customs Act. Appeal dismissed - decided against appellant. - W.A. No. 987 of 2018 and C.M.P. No. 8429 of 2018 - - - Dated:- 11-8-2018 - MR. JUSTICE S.MANIKUMAR And MR. JUSTICE SUBRAMONIUM PRASAD For the Appellant : Mr.Sankara Subbu For the Respondents : Mr.Srinivas JUDGMENT Subramonium Prasad, J. This Writ Appeal is directed against the judgment and order dated 06.04.2018, passed by the learned Single Judge of this Court in W.P.No.1439 of 2018. 2.The writ petitioner / appellant herein has filed the instant writ petition for issuance of a Writ of Mandamus, to direct the respondents to remove the seal affixed in the petitioner's warehouse located at godown No.G-18/12A, Sathangadu Village (Basin Road), Thiruvottiyur, Chennai 600 019 and for a further direction to direct the respondents to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.01.2017 (Glass Beads and Stationary items), (iv) Bill of Lading No.GOSUNGB 1023220 dated 28.09.2017 (House hold articles) and (v) Delhi based consignment (Diary, Gift items) (f) It is averred that the goods kept in the warehouse are with proper documents. The Customs Authority had illegally sealed the warehouse and had taken away the goods belonging to other customers and hence the Writ Petition for desealing the warehouse and return of goods. 4.Counter was filed by the Customs Authorities stating that Bill of Entry No.3325365 dated 21.09.2017 was intercepted by the Special Intelligent Investigation Branch of Customs and the examination of the goods covered under the Bill of Entry revealed that Sewing Machines Needle had been imported from China without paying anti-dumping duty. Letters were sent to the importers and the directors of the companies, which were returned as no such address . The information received by the Special Intelligent Investigation Branch of Customs was that the goods covered under Bill of Entry No.3325365 had been illegally removed from the Container Freight Station (CFS) on 23.10.2017 at about 10.45 p.m. based of the forged documents. It was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs. 9.Section 110 of Sub-Sections 1 and 2 and Section 124 are reproduced as under: (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: PROVIDED that where it is not practicable to seize any such goods, the proper officer serve on the owner of the goods an order that he shall not remove, part with, or other wise deal with the goods except with the previous permission of such officer. (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: PROVIDED that the aforesaid period of six months may, on sufficient cause being show, be extended by the [Commissioner of Customs] for a period not exceeding six months. 124. Issue of show cause notice before consfiscation of goods, etc., No order confiscation any goods or imposing any penalty on any person shall made under this Chapter unless the owner of the goods or such person- (a) is given a notice in [writing with the prior approva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments. S.No Bill of Entry and date Container number Name of the Importer Name of the CFS Goods 1 2541723 Dt 21/07/2017 MSKU9321917 Aswin Co Balmer Laurie Fake branded shoes 2 2541969 Dt 21/07/2017 TCLU5533401 Aswin Co Balmer Laurie Ladies purse and fake branded shoes 3 9748588 Dt 19/05/2017 WHLU5385462 Raj Enterprises Continental-1 Neck Paper, tissue roll speakers 4 2548934 Dt 21/07/2017 ZCSU8460569 A.K.Imports Continental-2 Fake branded shoes, household items, PTFE tape etc 5 BL No.NYKSNB.6W01026400 dt. 03.11.2016 FCIU9286908 Sky Sea Exports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng adjudicated upon. According to the respondents, the prayer for desealing the godown, cannot be granted, at this stage. 12.The second question that arises for consideration is that as to whether the respondent is bound to return the goods to the appellant since no notice under Section 124 of the Customs Act has been issued. Learned counsel appearing for the appellant contended the department has to return the goods in view of the mandate of Sub-Section 2 of Section 110 of the Customs Act has lapsed. 13.Learned counsel for the petitioner has relied following judgments: (i) E.S.I. LTD., Vs. Union of India reported in 2003 (156) E.L.T. 344 (Cal.); (ii) Principal Commissioner of Customs (Import) ICD Ors Vs. Santhosh Handloom dated 29.04.2016 in LPA.No.88 of 2016 Cms.No.4738 of 2016; (iii) Judgment of the Delhi High Court in Jatinder Kumar Sachdeva Vs. The Union of India and Ors dated 08.12.2016 in W.P.(C) No.1492 of 2016; (iv) Judgment of the Bombay High Court in Aadarsh Prints Vs. Union of India reported in 2017 (354) E.L.T. 478 (Bom.) and (v) Judgment of the Delhi High Court in Mohd. Salman Khan Vs. Union of India and Ors in W.P.(C) No.8825 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Authorities reached the godown of the appellant, they recovered 2522 cartons / packages, without any supporting documents. The contention of the learned counsel for the appellant is that since the goods seized, pertain to Bill of Entry No.3325365, dated 21.09.2017 and therefore, these goods will have to be returned and cannot be accepted since there were no proper documents for these goods and they appeared to have been taken out of the custom warehouse on the basis of forged documents. The appellant is a transporter and according to him, the goods belonging to other customers imported under valid bill of entries were kept in his godown. The owners of this goods have not claimed for release of these goods. This leads very strong suspicion that these goods had been removed from CFS without proper documentation or on forged papers. Investigation regarding these goods is going on and for this purpose, the department has passed orders to extend the period mentioned in Section 110 (2) of the Customs Act, for issuing show cause notice under Section 124 of the Customs Act by further period of six months. The respondent by order dated 24.04.2018, has extended the period to iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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