2021 (7) TMI 425

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....e writ petitions involve similar facts and question of law and, as such, they are being disposed of by this common order. 2. Writ Petition (L) No. 7993 of 2021 is directed against the seizure memo dated November 2, 2020 [at page 62], and Writ Petition (L) Nos. 7989, 8014 & 8028 of 2021 are directed against the seizure memos dated October 31, 2020 [at page 56, 101 & 51, respectively]. Cut and polished diamonds, which the petitioners sought to export, were seized on the ground indicated in paragraph 2 of such seizure memos. 3. On February 2, 2021, the petitioner in Writ Petition (L) No. 7993 of 2021 prayed for provisional release of the seized goods. Such prayer was not considered; instead a show-cause notice dated April 20, 2021 under ....

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.... tasked to decide the short question as to whether during the pendency of proceedings under section 124 of the Act, consideration of an application for provisional release is barred. 8. Section 110(1) empowers a proper officer to seize goods, if he has reason to believe that the same are liable to confiscation under the Act. Section 110(2) ordains that if no notice under clause (a) of section 124 of the Act is issued within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. The second proviso to sub-section (2) lays down that should there be an order of provisional release of the seized goods under section 110A, the specified period of six months shall not apply. 9....