1979 (4) TMI 33

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....ioner, does not press them and therefore the scope of this Rule is now limited to the questions to whether the proper officer has any power under Section 110(1) of the Act to seize the goods after their restoration to the petitioner and whether these goods are liable to be returned to the petitioner. 3. On September 15, 1969 the proper officer seized these goods under Section 110(1) of the Act while they were in possession of the petitioner. No notice under Section 124(a) of the Act was given to the petitioner within six months from the seizure of these goods. The Assistant Collector of Customs thereafter extended the period of the aforesaid notice ex parte which was quashed by this Court in C R Nos 2863 to 2867 (W) of 1970 and the respo....

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.... the seizure of 1974 by the mere addition of this sari. 8. Mr. Banerjee than argues that in the case of the Assistant Collector of Customs and Superintendent etc. v. Charan Das Malhotra, A.I.R. 1972 S.C. 689, the Supreme Court has only decided that where the time to issue the notice under Section 124(a) is not validly extended under the proviso to sub-section (2) of Section 110 of the Act, the goods should be returned to the person from whose possession they were seized. But it is not a correct reading of the aforesaid decision of the Supreme Court. At page 692 of the Report, the Supreme Court held that if a notice under Section 124(a) is not given, the person from whose possession the goods are seized becomes entitled to their restorati....

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....hey were seized. On the other hand, sub-section (2) provides that the seized goods must be returned to the person from whose possession they were seized if no notice under Section 124(a) in respect of the seized goods is given to him within six months from the seizure of those goods. It is also to be noted here that the proper officer has no power under this section to extend the period of the aforesaid notice. 10. The aforesaid period of six months can, however, be extended by the Collector for a period not exceeding six months under the proviso to sub-section (2) if sufficient cause is shown to him by the officer concerned. This proviso confers a discretionary power upon the Collector and therefore he must give a reasonable opportunity....