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2018 (9) TMI 52
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....izure proceedings took place on 07.07.2017. The DRI officials apparently also seized the key; the contents of the locker are jewellery etc, and continue to be in the locker. The DRI inventorized the jewellery. The petitioner has sought appropriate directions for the release of the key as well as the articles; she cites Section 110(2) of the Customs Act. The respondent/DRI in the counter affidavit alleges that the premises of the petitioner were searched on account of information gathered that there was extensive fraudulent drawback by credits on account of fictitious export of readymade garments. It is stated that the investigations on this aspect are continuing and are at an advanced stage. As far as the petitioner's complaint with respect....
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....ined reading of Section 110 (2) and its proviso). The corollary is not that the Customs authorities lose jurisdiction to issue show cause notice. 10. Now, such being the case, the question is if the customs authorities accede to a request to release the goods, under Section 110-A, would such event absolve or override the operation of Section 110 (2). It is to assert such a proposition that the respondents rely on the judgment of the Bombay High Court in Jayant Hansraj Shah. There, the request for release had been made within the period; however, the extended period of six months had not expired. The Court, in that context, ruled that: "9. Under Section 110-A there is a power to provisionally release the seized goods pending order of adjud....
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....e expiry of the period of six months if notice is not issued under section 124(a) then contend that the terms for provisional release of the goods are no longer binding as the period of six months has expired and no notice has been served. The period of notice is only when the respondents seek to confiscate the goods. If there be a provisional release order it is not within the jurisdiction of the respondents to proceed to issue the notice under Section 124. At the highest they can proceed under Section 110(1A) by following the procedure set out therein. In our opinion, therefore, as procedure for confiscation could not have been initiated pursuant to the order of provisional release the contention urged by the petitioners that the goods sh....
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....es such as a non-obstante clause or words such as "Nothing in Subsection (2) of Section 110 shall operate in the case where an order is made under this Section). 12. It is well settled that when a provision of law enjoins the performance of any act, and further mandates, the consequences for non-performance, the condition is mandatory. This was spelt out in the clearest terms by the Supreme Court in Baru Ram v Parsanni AIR 1959 SC 93: "Whenever a statute requires a particular act to be done in a particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to accept the argument that the failure to comply with the said requirement should lead to any other cons....
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....on of Section 110(2) and the statutory dissolution of the seizure order made in the case of the Petitioner's car. The said vehicle - released provisionally and subject to conditions under Section 110-A - shall be deemed to have been unconditionally released. If the Maserati car has not been released, the same shall be released within two weeks and the superdarinama is hereby quashed. The writ petition is allowed in the above terms; no costs. 3. In the present case, the key was seized and consequently articles were detained on 07.07.2017. Since then, the petitioner has not been afforded access to the jewellery. Though it is not a direct seizure or detention the effect of such action is that the petitioner has been deprived of the use of her....