Timeliness of customs show cause notice and provisional release left to adjudication, with reply and hearing permitted.

A show cause notice under the Customs Act was treated as timely because it was dated within the six-month period under Section 110. Any dispute on actual service of the notice within time, or on whether extension under Section 110(5) had been obtained, was treated as a factual issue for adjudication rather than decided in writ proceedings. The petitioner was allowed to file a reply and seek a personal hearing, and was left free to approach the Adjudicating Authority for provisional release of the seized goods in accordance with law. Final adjudication was to be completed expeditiously.

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Issues: Whether the show cause notice issued under Section 110 of the Customs Act, 1962 was belated and whether the seized goods should be released or the proceedings quashed; and whether the petitioner could seek provisional release pending adjudication.

Analysis: The show cause notice was dated 17 January 2025 and was therefore within the six-month period under Section 110 of the Customs Act, 1962. Any dispute regarding actual service of the notice within time, or whether extension under Section 110(5) had been obtained, was treated as a question of fact to be examined in adjudication. The petitioner was permitted to file a reply and seek personal hearing, and was left free to approach the Adjudicating Authority for provisional release of the goods in accordance with law. The Adjudicating Authority was directed to endeavour to complete final adjudication within three months.

Outcome: The petition was disposed of with liberty to pursue adjudication and provisional release in accordance with law.

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