2003 (12) TMI 535

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....s could not be ascertained as the key and the key holder of the factory premises were said to be kept was not available. The entire goods including raw materials, finished goods as available in the factory were put under seizure vide panchanama dated 24/25-1-2003. Subsequent to these operations a further stock of 43 cartons of texturised yarn manufactured out of the yarn pertaining to work in progress was also seized under panchanama dated 6-2-2003. 2. The same goods were once again seized on 16-7-2003 under panchanama dated 16-7-2003. Since the department did not accept the application made for provisional or unconditional release of the goods since they were declared perishable goods under Section 110 of the Customs Act, as applic....

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....e (if issued) within four weeks from the date of receipt of the reply to the show cause notice. The statements made by both parties are taken on record. The petition stands disposed of in terms of this order...." 3. The department moved a Notice of Motion No. 277/2003 while the appellant moved another Notice of Motion No. 297/2003 both were heard on 21-7-2003 and the Hon'ble High Court ordered as under :- "So far as the Motion of Revenue seeking extension of time is concerned, the period is extended by another 12 weeks. Accordingly, the time schedule for adjudication also stand modified". 4. While these proceedings were underway the appellants received a show cause notice, dated 17-7-2003 without copies of relied up....

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....s within eight weeks plus 15 days which would be 8-7-2003, the department knowing fully this stipulation of time, filed a Notice of Motion in the High Court and the Hon'ble High Court passed an order on 21-7-2003 granting an extension of 12 weeks for issue of show cause notice which expired on 30-9-2003. Therefore, it is clear that on 21-7-2003 and on 22-7-2003 the Commissioner was fully aware of the order of the Hon'ble High Court of Bombay that the extension of time for issue of notice was only up to 30-9-2003. He, therefore, passed the present order directing the extension of time for issue of notice in respect of the seized goods in this case be extended by a period of 14 weeks from 21-7-2003 was totally contrary to High Court decision ....