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TMI Blog1990 (11) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ng our own High Court were at variance with each other and as such the question was required to be decided by a Division Bench of this Court and made the reference. The question formulated by the learned Single Judge is as follows : "Whether under the scheme of the Act the proceedings under Chapter XIV should come to an end or cannot be initiated at all depending upon the validity of an order made by Collector under Section 110(2) and the return of goods as contemplated under sub-section (2) of Section 110 of the Act in the event of there being no extension of time?" 2. We may at the outset before proceeding to deal with the Writ petitions mention that Puttaswamy, J., as he then was in W.P. Nos. 4614 to 4616/1978 disposed of on 13th June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rules made thereunder (sic). The operative portion of the show cause notice reads as follows: "2. AND WHEREAS sufficient cause has been shown to the Collector and that for good and sufficient reasons the show cause notice cannot be issued within the period of six months from the date of seizure, since further investigation which is necessary in this case is on hand and is not likely to be completed before the expiry of six months from the date of seizure. 3. NOW, THEREFORE, the above Exporters/party is called upon to show cause to COLLECTOR OF CUSTOMS, CENTRAL REVENUES BUILDING, QUEEN'S ROAD BANGALORE-1 as to : WHY the time for issue of show cause notice under Section 124 of the Customs Act, 1962, should not be extended upto 3-2-1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings calling upon the petitioners to show cause why the goods should not be confiscated in accordance with law. To that show cause notice dated 23-1-1985 as at Annexure-E to the petition, cause was shown by the petitioners indicating that one S. Venkataraman former Member, Central Board of Excise and Customs had been appointed as authorised consultant and all communication may be addressed to him thenceforward and personal hearing may be given in the matter. That letter was acknowledged by the 1st respondent Collector of Customs, Bangalore, as at Annexure-Gl, dated 23-3-1985. Thereafter, one Mr. M. Shah, Advocate, High Court of Bombay set out in detail the explanation showing cause as to why the goods were not liable for confiscatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter has been referred to us by the learned Single Judge after hearing the Counsel who appeared at that time in this Court. 5. What really falls for consideration is whether in the discretionary jurisdiction vested in us under Article 226 of the Constitution, we should interfere at this stage with the proceedings initiated by the 1st respondent under Section 124 of the Act. We have seen, the seizure took place on 3-4-1984. The proceedings under Section 124 of the Act should have commenced, if there was a case made out for confiscation before 3-10-1984. Approximately two weeks before expiry of that period, notice as at Annexure-B came to be issued on 17-9-1984 proposing to extend the time for the reasons stated in the notice by another fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue for commencing the proceedings after extending the time for investigation. Regard being had to the acquiescence, the conduct of the petitioners and the delay in approaching this Court of 8 to 9 months, this Court would be justified in declining to exercise its jurisdiction even assuming that there was a case made out against the department. This Court as well as other High Courts have made it a general rule that the relief under Article 226 of the Constitution shall be given to a litigant who approaches the Court with clean hands in time. The Courts are bound to have due regard to the conduct of the litigant before relief is granted under Article 226 of the Constitution as none has a right to the relief under Article 226 of the Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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