TMI Blog2024 (2) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs concluded that the investigation was delayed due to key persons, who are involved in the case, being at large and therefore their examination being stalled. For such reason, he also concluded that further investigation is required to be carried out and that an extension of time is necessary. These conclusions are said to have been reached on the basis of facts placed before the Principal Commissioner of Customs. It certainly cannot be inferred from the above that reasons in writing were not recorded. The other aspect to be taken into account is whether the recorded reasons are germane to the extension. Since it is recorded therein that the investigation was delayed due to persons being at large and that such person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t) by a period of six months, i.e., from 20.05.2023 to 25.11.2023. 3. Learned counsel for the petitioner invited my attention to Section 110(2) of the Customs Act and pointed out that the provision as it stood prior to 29.03.2018 required that sufficient cause be shown as a pre-condition for extension. By placing reliance on the following judgments, learned counsel contended that Section 110(2) was interpreted, prior to its amendment, as requiring hearing the person affected before issuing an order of extension: (i) M/s.Shree Gold Art Private Limited Through Mr.Manindra Samanta v. Union of India and others W.P.(C).1166/2021, judgment dated 22.12.2023. (ii) Maj.Dimple Singla v. Union of India, judgment dated 06.02.2008, Punjab and H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized under subsection (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 Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified: Provided further that where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply.] [Substituted by Finance Act, 2018 (Act No.13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India in as much as the impugned goods are liable to confiscation under Section 111 of the Custome Act, 1962 read with other Acts and Rules in force for the time being and the persons found guilty are liable for personal penalty under Section 112 ibid and to bring the case to its logical conclusion; 10. From the above extracts, it appears that the Principal Commissioner of Customs concluded that the investigation was delayed due to key persons, who are involved in the case, being at large and therefore their examination being stalled. For such reason, he also concluded that further investigation is required to be carried out and that an extension of time is necessary. These conclusions are said to have been reached on the basis of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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