9911796707
Advanced Search 
TMI Blog2024 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner under the provisions of Section 110(2) read with Section 124 of the Customs Act, 1962. 2. Mr. D.S. Chadha, learned counsel for the petitioner has submitted that after the seizure of the gold bangle on 04.04.2023, and after registration of the case, a show cause notice dated 03.10.2023, was issued and was received by the petitioner on 10.10.2023, which was after a period of 6(six) months, from the date of the seizure. The learned counsel has submitted that as per Section 110(2) of the Customs Act, where any goods are seized under sub-section (1), and no notice in respect thereof is given under clause(a) of Section 124, within 6(six) months of the seizure of the goods, the goods shall be returned to the person from whose possession the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 03.10.2023, as per the proviso to Section 124 of the Customs Act, but however, due to the imposition of strict curfew by local Civil Society Organizations (CSO's) and District Magistrates within Imphal and the adjoining areas arising out of the on-going communal conflict, which erupted since 03.05.2022, the show cause notice could not be sent to the noticee by post on 03.10.2023, and the same was sent by speed post only on 05.10.2023, when the curfew was relaxed by the administration. He has further submitted that, in the cases of Asstt. Collector of Customs vs. Charan Das Malhotra reported in (1971) 1 SCC 697 and Harbans Lal vs. Collector of Central Excise and Customs reported in (1993) 3 SCC 656, it has been held that the period laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 : 124. Issue of show cause notice before confiscation of goods, etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in 1[writing with the prior approval of the officer of Customs not below the rank of 2[an Assistant Commissioner of Customs], informing] him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any goods or imposing any penalty unless the owner of the goods or such person is given a notice and an opportunity of making a representation and also of being heard. The issuance of a show cause on time therefore, being fundamental in such matters, and the same having not been complied with by the respondents, is thus hit by Section 110(2) of the Act. 7. Though spirited submissions have been made to attribute the delay due to the disturbances in Manipur, this Court has noted that the show cause notice was not issued from the office of the respondents in Imphal, Manipur, but from the office of the Commissioner of Customs (Preventive) North Eastern Region, Shillong, Meghalaya. The excuse as offered by the respondents to justify the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
