2010 (8) TMI 295

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng placed on record.   Sri J.N. Mathur, learned Senior Advocate, assailing the alleged inaction on the part of the custom authorities, submitted that despite the fact that six months period has expired in terms of Section 110 sub-clause (2) of the Customs Act, 1962 but the adjudicating process is still going on and no notice under Section 124 has yet been issued, rather, to the contrary, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n response to the argument of the learned counsel for the petitioners that in similar and identical cases, the penalty much less than the amount of Bank Guarantees, which is involved in the present case, has been realised, Sri K.D. Nag submitted that it is a case where the petitioner has given a false declaration that he was taking Basmati rice, whereas he was taking non-Basmati rice and that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 110 is not issued within a period of six months. Since in the present case, goods were returned within first six months, we do not find that any illegality has been committed by the custom authorities or there is any violation of the aforesaid provisions.   It is also true that the discretion of imposition of penalty viz. the quantum thereof, which is or which can be imposed on confisc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y disposal of the matter by the custom authorities. Sri K.D. Nag for the respondents has submitted on the basis of instructions as well on the basis of the counter affidavit, that adjudication proceedings are going on and it is a case where evidence is to be collected and has to be taken from different places, therefore, the department has taken some time but there would be no undue delay in issui....