Release of seized customs goods follows expiry of the six-month notice period without extension or rebuttal.

Seized goods were held liable to release where no show cause notice for confiscation was issued within six months of seizure under Section 110 of the Customs Act, and no extension of time had been granted. The Court accepted the petitioner's unrebutted case that the statutory period had expired, and in the absence of any supplementary counter affidavit denying that position, the seizure could not be sustained. The seizure order was quashed and the respondents were directed to release the goods.

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Issues: Whether the seized goods were liable to be released when no show cause notice for confiscation was issued within six months of seizure under Section 110 of the Customs Act, 1962.

Analysis: The petition was under Article 226 of the Constitution of India seeking release of seized goods. The Court accepted the petitioner's unrebutted assertion that no show cause notice had been issued within the statutory period and no extension of time had been granted. In the absence of a supplementary counter affidavit denying this position, the seizure could not be sustained.

Conclusion: The seizure order was quashed and the respondents were directed to release the seized goods to the petitioner.

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