2012 (5) TMI 530

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....r of Central Excise & Customs dated 5-3-2012 whereby he extended the stipulated period of six months for issue of show cause notice as required under Section 110(2) of Customs Act, 1962 read with Section 112 of the Central Excise Act, in respect of the goods and Indian currency seized from the business premises and residential premises as also bank locker of the appellant vide panchnama dated 13-9-2011. 2. Briefly put the facts relevant in these appeals are that on 16-9-2011, officials of the excise department conducted search at the premises of the appellant M/s. Hytech Earthmoving Engineers and residential premises of the partners of the appellant's firm as also the office of the transporters M/s. Bhoruka Roadlines. During the sea....

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.... to belief that such goods are liable to confiscation under Section 110(2) of the Customs Act, 1962 provides that if the goods are seized on suspicion under Section 110(1) of the Customs Act, 1962 and no show cause notice has been served upon the person concerned the goods are liable to be returned to the person from whom those were seized. Proviso to Section 110(2) of the Customs Act, 1962 empowers the Commissioner of Customs to extend the period of issue of show cause notice under Section 124 of the Customs Act, 1962 by six months if there is sufficient cause. 6. The Commissioner before expiry of six months from the date of seizure of aforesaid goods, computer and Indian currency served the appellant  notice calling upon him ....

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....ontended that not only the partners of the appellant's firm but also supplier/buyer and the employees of the appellants appeared before the authorities in pursuance of the summoned issued to them. As such, there could be no question of non co-operation in the investigation of the appellant. It is further contended that the Commissioner has wrongly observed that the data from the CPU of the computer seized is yet to be retrieved. Learned Counsel contended that the data was retrieved from the CPU and panchnama dated 15-11-2011 in this regard was prepared. It is also contended that summoning of various customers of the appellant for the purpose of investigation, has no bearing on the seizure of goods and Indian currency. Thus, learned Counsel ....