TaxTMI 
TaxTMI 
2024 (8) TMI 1066
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....ndents. The present writ petition has been filed with the prayer for issuing a writ of Mandamus directing the officers of the respondent No. 2 to return forthwith the gold jewelleries seized from the petitioners as provided under section 110 (2) of the Customs Act, 1962. [2] The facts of the present case are not in dispute. On 23-02-2023, the petitioners No. 1, 2 and 4 were travelling to Guwahati and the petitioners No. 3 and 5 were travelling to Delhi and during the pre-embarkation security check at the domestic terminal of Imphal International Airport, nine items of jewellery were seized from them by the CISF personnel posted there and thereafter, handed over to the Anti-Smuggling Unit, Customs Division, Imphal, which seized the said j....
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....welleries. As the authorities have failed to release the said seized gold jewelleries despite the request made by the petitioners, the petitioners approached this court by filing the present writ petition for redressing their grievances. [4] The learned counsel for the petitioners submitted that section 110 (1) of the Customs Act, 1962 confers power and jurisdiction on the proper Officer of Customs to seize any goods with respect to which he has a reasonable belief that the goods are liable for confiscation under the Act. It has also been submitted that under sub-section (2) of section 110, it is provided that where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 of the....
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....jendro, learned counsel appearing for the respondents submitted that as per the prevailing office procedure, the Show Cause Notice (SCN) was drafted by the seizing unit, i.e., Divisional Preventive Unit, Imphal and the same was sent through e-office electronically for approval by the competent authority at Customs (P), NER, Shillong. In view of the monetary amount involved in the case, the SCN was required to be signed by the Additional Commissioner of Customs sitting at Shillong and after approval of the same, the SCN was signed by the Additional Commissioner on 17-08-2023. The approved and signed SCN was then sent through e-office to the seizing unit at Customs Division, Imphal for DIN generation and issued of the SCN. It has been also su....
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....el appearing for the parties at length and considered their rival submissions. The only issue that arose for consideration in the present writ petition is whether the Show Cause Notice was issued within the period of time prescribed under section 110 (2) of the Customs Act, 1962 and what will be the consequence if the SCN was not issued within the limited period prescribed under the aforesaid Act? [8] Section 110 (1) of the Customs Act, 1962 empowers a proper officer of the Customs to seize any goods if he has reason to believe that any such goods are liable to confiscation under the Act. Under section 110 (2) of the said Act, it is, inter alia, provided that where any goods are seized under sub-section (1) and no notice in respect there....
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.... makes it very clear that if any goods are seized under section 110 (1) of the Act, a notice as provided under section 124 of the Act is required to be given to the owner of the goods before passing any order confiscating the goods or imposing any penalty and section 110 (2) mandates that such notice under section 124 (a) should be given within six months of the seizure and that on failure of giving such notice within the prescribed period, the seized goods shall be returned to the person from whose possession they were seized. Section 153 of the Act provides the mode of service of notice. [10] In the present case, it is an admitted fact that gold jewelleries were seized from the petitioners on 23-02-2024 and the Show Cause Notice under ....