TaxTMI 
TaxTMI 
2012 (12) TMI 681
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....se the automobile parts imported on 27.12.2011. 2. The brief facts are that the writ petitioner had imported automobile parts under a bill of entry i.e. 5582659 on 27.12.2011. The goods were seized by the customs authorities on 11.1.2012. During the pendency of further proceedings the writ petitioner requested for provisional release of goods on 7.3.2012 (by virtue of Section 110A of the Customs Act, 1962). The provisional release was granted but subject to certain conditions - (which were not acceptable to the petitioner) by an order dated 23.3.2012. The petitioner therefore approached this Court under Article 226, by filing W.P.(C) No. 2522/2012. A learned Single Judge of this Court on 06.07.2012 disposed of the writ proceedings notici....
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.... have examined the issue. I find that Special Investigation Branch of ICD, Tughlakabad is making out a case of undervaluation, but details have not been disclosed in the provisional release order. However, the fact remains that valuation aspects are under investigation and hence the goods have been provisionally released under Section 110 A of Customs Act, 1962. 4. As per Section 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, the goods shall be returned to the person from whose possession they were seized. Provided that after said period of six months may on sufficient cause being shown, be extended by the ....
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..... Union of India and Ors. W.P.(C) No.2952/2012 decided on 04.09.2012. 4. The respondents in their reply as also through their counsel urged that the petitioner opted for the relief of a provisional release of goods under Section 110A and even approached this court. Subsequently, he approached the Commissioner (Appeals). In the meanwhile, after the orders of the Commissioner, a show cause notice was issued on 09.08.2012. In these circumstances, this Court should not take cognizance of the time spent by the petitioner in agitating the issue of unconditional release before this Court as well as before the Commissioner. So viewed, the proviso to Section 110(2) would not operate; consequently the show cause notice would then be deemed to be w....
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....documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under the Act. (4) The person from whose Custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs." "110A. Provisional release of goods, documents and things seized pending adjudication.- Any goods, documents or things seized under section 110, may, pending the order of the adjudicating authority may require, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require." ......
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....of the Supreme Court in Assistant Collector of Customs v. Charan Das Malhotra, AIR 1972 SC 689 and J.K. Bardolia Mills v. Dy. Collector and Ors. 1994 (5) SCC 332. In the last mentioned decision the Court stated that the effect of non-compliance with the provisions of Section 110(2) would be that seized goods would be returned to the persons from whose possession the goods were taken. This Court also considered the decision of the Bombay High Court in Jayant Hansraj Shah v. Union of India 2009 (1) Bom. CR 474 wherein the Court proceeded to observe: "Section 110 speaks of no notice being given under Clause (a) of Section 124 within six months of the seizure or confiscation of the goods. The procedure for confiscation of ....
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....re for confiscation could not have been initiated pursuant to the order of provisional release the contention urged by the petitioners that the goods should be released under Section 124 has to be rejected." 7. It was therefore concluded in Jatin Ahuja (Supra) that the effect of the statute, by virtue of Section 110 would be that on expiration of the total period of one year in the absence of a show cause notice the seized goods have to be released unconditionally. In this case the respondent urged that a show cause notice was in fact issued on 09.08.2012. However, there is no material on record to suggest that the proviso to Section 110(2) of the Act was taken recourse to and extension of the seizure order was made before the lapse of s....