Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (9) TMI 244

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 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. - HONOURABLE MR. JUSTICE C.S. DIAS For The Petitioner: By Adv Latheesh Sebastian For The Respondents: By Advs. Sreelal N. Warrier, SC, Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... through their Standing Counsel, denying the allegations in the writ petition. It is contended that the petitioner s friends had assaulted the officials of the respondents 1 2. The involvement of the petitioner in the matter, can only ascertained after the verification of the call details from the seized mobile phones and the investigation is completed. The investigation is at its nascent stage. Moreover, the first proviso to Section 110(2) of the Act confers power on the Principal Commissioner of Customs, to extend the time period of confiscation by a further period of six months. Hence, the writ petition may be dismissed. 4. Heard; Latheesh Sebastian, the learned counsel appearing for the petitioner, Sri. Rajesh. K.Raju, the learned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he petitioner on 19.10.2022. The six months period has lapsed on 19.04.2023. 8. Indisputably, the Principal Commissioner of Customs has not extended the time period as postulated under the proviso to Section 110(2) of the Act. 9. In the above legal and factual analysis, I am of the definite view that 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. Resultantly, I order the writ petition as follows: The respondents are directed to return the petitioner's mobile phones to him, in accordance with law, within a period of one week from the date of receipt of a certified copy of this judg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates