TaxTMI 
TaxTMI 
2007 (4) TMI 431
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....p;The relevant facts of the case, in brief are that the appellants are engaged in the manufacture and export of Menthol Crystal and Essential Oils (Pharmaceutical grade) falling under tariff item No. 30039021 and 33012400, 33012510 etc. of Central Excise Tariff Act, 1985. The Central Excise Officers on 18-7-2006 seized 1938 drums of Mentha Piperata oil and other goods from their godown. The appellants vide letter dated 18-8-2006 and 21-8-2006 requested to the Additional Director General of DGCEI to release the said goods as the same was meant for export as per pending order with them. It is seen from the letter dated 19-9-2006 of the Additional Director General addressed to the Commissioner of Central Excise recommended that 907 drums may b....
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....st report of CIMAP and FFDC are in their favour and the test report of IIT Delhi was not disclosed to them, He relied upon the decision of the Hon'ble Supreme Court in the case of Manick Chand Paul and Others. Etc. v. Union of India and Others reported in 1984 (18) E.L.T. 185 (S.C.) para 10. He also relied upon the case of Weston Components Ltd. v. CC, New Delhi reported in 2000 (115) E.L.T. 278 (S.C.). He submits that the appellant has already incurred huge loss due to illegal seizure of the export goods and therefore, goods may be released unconditionally. 4. The learned authorized representative (DR) on behalf of the respondent reiterates the findings of the Commissioner. He submits that there is no evidence that the goods ....
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.... Section 110 has given power that the proper officer "may seize" the goods on reason to believe that the goods are liable to confiscation. Sub-section (2) of Section 110 of the said Act, provides that the seized goods "shall be returned" to the person from whose possession they were seized, within six months when no notice under Section 124 of the Act is issued. So, it is right of the citizen to get back his goods or property if no notice is issued within six months of the seizure of the goods. Proviso to sub-section (2) of Section 110 of the said Act has given a power to the Commissioner of Customs may extend further six months on sufficient cause being shown, which is quasi-judicial power. Section 110 of Customs Act, 1962 envisaged both s....
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....ting agency for provisional release. It is pertinent to note that the investigating agency by their letter dated 19-9-2006 directed the appellant to approach to the Commissioner for provisional release of 907 drums and refused to release the balance quantity of 1031 and issued show cause notice. At this event, the direction of the Commissioner that the appellants may pursue the provisional release with the investigating agency and on the other hand, ordered to extend the period for issue show cause notice by another six months under proviso to sub-section (2) of Section 110 of the Customs Act, are totally contradictory, inconsistent and extraneous. 8. In view of the above, I do not find any reason for extensi....