2012 (10) TMI 833

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....ads as follows:- "110(2):-Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months." 3.The learned counsel for the respondents opposed the writ petition, on the ground that exparte order passed against petitioner is appealable. Therefore, this writ petition is not maintainable as alternative statutory remedy is available to the petitioner. 4.The petitioner/Company carri....

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....etitioner received the said notice on 23.02.2012. Immediately, the petitioner submitted a reply and informed the respondents that it was not possible for the representative of the petitioner to be present in such a short notice and requested for further time. The impugned order was passed, by considering the reply submitted by the petitioner, but without giving opportunity of hearing, by ignoring the request of the petitioner for grant of further time.   "The question to be decided in this case, therefore, is whether the issuance of notice of three days would amount to compliance of the principles of natural justice or it is to be held that the respondents purely complied with the formality of show-cause notice, without giving an op....