Court orders return of seized goods under Customs Act, emphasizing strict compliance with statutory provisions.

The Court ruled in favor of the petitioner, directing the respondent to return the seized goods within one month as per the statutory requirement of Section 110(2) of the Customs Act. The Court emphasized that failure to issue notice under Section 124 within six months triggered the automatic return of goods, without any extension granted. The respondent was instructed to comply with the statutory provision, allowing for further action under the Customs Act if necessary based on any violations by the petitioner.

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Issues:
1. Failure to issue notice under Section 124 of the Customs Act within six months of seizure.
2. Interpretation of Section 110(2) of the Customs Act regarding the return of seized goods.

Analysis:
1. The petitioner's grievance was the lack of notice under Section 124 of the Customs Act regarding the goods seized from him. The Court noted that no such notice had been issued even though the seizure occurred on 4-8-2015. The Court highlighted that Section 110(2) of the Customs Act mandates the return of goods if no notice is given within six months of seizure, with a provision for extension. Since no extension was granted in this case, the Court directed the respondent to return the seized goods to the petitioner within one month, in compliance with the statutory requirement.

2. The Court referred to Section 110(2) of the Customs Act, which clearly states that if no notice under Section 124 is issued within six months of seizure, the seized goods must be returned to the person from whom they were seized. The Court emphasized that in the absence of any extension granted by the appropriate authority, the obligation to return the goods arises automatically after the lapse of the six-month period. Therefore, the Court ordered the respondent to adhere to the statutory provision and return the goods to the petitioner within the specified timeframe, while also clarifying that this directive does not prevent the respondent from taking further action under the Customs Act if deemed necessary based on any violations by the petitioner.

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