TaxTMI 
TaxTMI 
2018 (11) TMI 1696
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....een seized in January 2015 and which, in response to resort to judicial remedy, were ordered to be provisionally released for re-export subject to certain conditions. The appeal contests the imposition of disproportionately harsh conditions for release of disputed goods. 2. We have heard Learned Counsel for appellant and Learned Authorised Representative. 3. The goods that had been imported, viz., 'micro SD cards', were found to be defective and incapable of being loaded with any software and, for that reason, subject to restriction prescribed in Hazardous Waste (Management Handling and Transboundary) Rules, 2008. 4. Learned Authorised Representative placed on record a report of the Principal Commissioner of Customs, Air Cargo Complex to....
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.... can be said that the goods continue to be under seizure as the order under Section 110A is a quasi judicial order. Section 110(2) would not be operative. It is only in the case where no provisional order is passed for release of the seized goods and if no notice is issued under Section 124(a) for confiscation of the goods then only would Section 110(2) apply and the respondent would be bound to release the goods. Any other reading of the Section would mean that a person whose goods are seized would seek a provisional release of the goods, get an order of provisional release, allow the authorities to proceed to believe on that basis that such person seeks to release the goods provisionally and on the expiry of the period of six months if....
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.... show cause notice at any time thereafter. It merely terminates the possession over the goods that is attendant upon seizure as explained by the Hon'ble High Court of Punjab and Haryana in re Akanksha Syntex (P) Ltd '10. The object of enacting Section 110(2) of the Act is that the officer of the Customs department may not deprive the right to property for indefinite period to the person from whose possession the goods are seized under sub-section (1) thereof. Sub-section (2) strikes a balance between the Revenue's power of seizure and an individual's right to get the seized goods released by prescribing a limitation period of six months from the date of seizure if no show cause notice within that period has been issued under Section 124(a....
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....n is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty. The section does not lay down any period within which the notice required by it has to be given. The period laid down in Section 110(2) affects only the seizure of the goods and not the validity of the notice.' (Emphasis supplied) 5. The delay beyond six months in the issue of the show cause notice goes to and affects the power to detain the seized goods beyond six months and does not denude the adjudicating authority of the power to initiate proceedings even thereafter."' 8. The decision of the Hon'ble High Court of Punjab and Haryana has also drawn upon the facts and circumstances in which the Hon'ble High....