1987 (9) TMI 53

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..... abad took search of the shop situate at 30, Mohd. Ali Park, Allahabad. They recovered 20 pieces measuring 76.5 meters of synthetic fabrics of foreign origin valued at Rs. 3,502/-. Petitioner Arvinder Singh, the shop keeper, could not produce any proof that he had imported them legally or was in possession thereof in accordance with law. The recovered goods were, therefore, seized the same day. 2. .....

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..... necessary under Section 110(2) of the Act, and, therefore, the goods seized from his shop on August 1, 1986 may be released immediately. The goods were, however, not released. Arvinder Singh then approached this Court through the present writ petition on 16-7-1987 for redress. A copy of the show cause notice is Annexure-1 to this petition while a copy of the reply in Reminder dated April 6, 1987 .....

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..... : "Where any goods are seized under sub-section (1) and no notice in respect thereof is given under Clause (2) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whom they were seized, provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs for a period not exceeding si .....

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..... onable belief on the part of the concerned officer at the time of seizure. The power of seizure founded on a more reasonable belief being obviously an extraordinary power, second sub-section envisages completion of the enquiry within a period of six months from the date of seizure. But it provides that, if such an enquiry is not completed within that period and a notice under Section 124(a) is, th .....

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..... goods, except where the period is duly extended under the proviso to Section 110(2). 9. Since learned counsel for the petitioner has confined his submission before us today only to this aspect of the matter, it is not necessary for us to deal with any other question raised in the petition. 10. With the aforesaid observations, the writ petition is finally disposed of Costs on parties.
Case la .....

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