2023 (9) TMI 244

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....s: By Advs. Sreelal N. Warrier, SC, Central Board of Excise Rajesh. K. Raju Other Present: Sr. GP Sri Gopinathan JUDGMENT The writ petition is filed, inter alia, to direct the respondents 1 & 2 to return the petitioner's mobile phones within a time period fixed by this Court. 2. The petitioner's case is that, he is working abroad since 2008. On 19.10.2022, after he returned from Sharjah, the....

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....ion 124 of the Act, they are legally obliged to unconditionally return the seized articles. As the seizure was on 19.10.2022 and the time period of six months has lapsed, the respondents 1 & 2 are bound to return the petitioner's mobile phones. Hence, the writ petition. 3. The respondents 1 & 2 have filed a statement, through their Standing Counsel, denying the allegations in the writ petiti....

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....spondent. 5. Section 110(1) of the Act empowers the proper officer, who has reason to believe that any goods are liable to be confiscated to seize such goods. It is apposite to extract Section 110(2) of the Customs Act, 1962, which reads as follows: "(2)Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of....

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....ower on the Principal Commissioner, to extend the period of six months by a further period of six months. 7. Admittedly, the mobile phones were seized from the petitioner on 19.10.2022. The six months' period has lapsed on 19.04.2023. 8. Indisputably, the Principal Commissioner of Customs has not extended the time period as postulated under the proviso to Section 110(2) of the Act. 9. In the ab....