TMI Blog1970 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... and 18 empty bottles used as containers for foreign liquor along with a few documents. The petitioner was not then in the house; and the search and recovery were made in the presence of his son. A statement was recorded from him by the Inspector on the spot; and subsequently on 8-8-1969 the petitioner also gave a statement regarding the articles seized from the premises in his possession. This was followed by the usual investigation by the Central Excise Department, and a notice Ext. P-1 dated 12-1-1970 to the petitioner from the first respondent the Collector of Customs and Central Excise stating that it appeared to him that the articles seized were of foreign origin liable for confiscation under Section 111 (d) of the Customs Act, 1962, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is letter, Ext. P-7 dated 18-5-1970, applied for a true copy of the above order, to which the first respondent replied by letter, Ext. P-8 dated 1-6-1970, reiterating his previous position, namely that he has on 2-2-1970 extended the time by one month from 4-2-1970. The petitioner protested to the above communication by his letter, Ext. P-9 dated 5-6-1970; and he again requested for a true copy of the above order. On 8-7-1970, the first respondent issued a notice, Ext. P-11, posting the case for hearing to 1-8-1970, and informed the petitioner that if he failed to appear with all documents and other evidence in support of his defence, the case will be considered and disposed of ex parte. Thereupon the petitioner filed this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient cause being shown, be extended by the Collector of Customs for a period not exceeding six months. (3) x x x (4) x x x" He first contended that the period of six months mentioned in the above provision should be reckoned from the date of seizure of the goods to the date of receipt of notice by him under Section 124 (a) and not to the date of despatch of the notice. He submitted that the use of the word given in sub-section (2) shows that the notice must be actually served on the person, and that it was not sufficient that the notice was despatched. The question has to be decided on first impressions as it d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this view of the matter, it follows that the show cause notice in this case has been given to the petitioner under Section 110 of the Act within the prescribed period of 6 months, as it has been admittedly sent by registered post within that time. 3.Assuming that it is the date of receipt by the person concerned which is relevant, the question for consideration is whether an extension of the period of 6 months mentioned in Sec. 110 (2) of the Act can be made by the Collector without hearing the person concerned. Counsel for the petitioner submitted that such extension can be made only on sufficient cause being shown and that, an extension would affect the vested right of a person to get the goods released if the show cause notice is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight to the return of the goods is vested in the person from whose possession the goods are seized. If you are to take away the right you can only do that for a "sufficient cause". How can the officer concerned decide as to divest a vested right, unless he hears the parties affected ........................ I am not suggesting that the hearing should be as if it was in a court of law. But some opportunity would have to be given to a person who has a vested right to the return of the goods to be heard in his defence, before that right can be taken away. Even though it is an executive action, the statutory provisions require that a judicial approach should be adopted." Speaking with great respect, I am not able to endorse the view contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r its expiry. The learned Chief Justice himself states that the extension of time under Sec. 110 is an executive action, and that it should be exercised with a judicial approach. I respectfully agree with this statement, in the sense that any administrative or executive decision should be made on a just and proper consideration of the relevant facts and circumstances of the case. The Collector of Customs can extend the period of six months fixed in S. 110(2) of the Act only "on sufficient cause being shown". The cause has to be shown before him by the officer investigating the case and who wants the extension. In that matter, the accused does not come into the picture; and there is no question of hearing him. The Collector has to be satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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