TaxTMI 
TaxTMI 
TaxTMI 
1983 (11) TMI 74
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....tioner prays for issue of a writ of mandamus directing the respondents to release the articles which were seized from the premises of the petitioner on 29th July, 1982. 2.The petitioner owns a shop named M/s. Geet Mahal at Muzaffarpur. The customs authorities conducted a raid in the premises of the Petitioners's aforesaid shop. They seized 3449 cassettes and four speed king recorders and granted ....
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.... entitled to the return of the cassettes as also the four speed king recorders. 3.A counter-affidavit has been filed in which it has been stated that so far as cassettes are concerned, they were seized under a bona fide belief that the seized goods were foreign-made goods and thus liable to confiscation as they had been smuggled in this country. Later the authorities were satisfied that the casse....
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....ntravention of the Rules. They were therefore, entitled to seize the goods even though it was not in the possession of the owner but in the possession of some other authority. The seizure by the excise department having taken place before the expiry of six months from the date of seizure by the customs authorities there is no question of return of the goods by the customs department to the petitio....
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....be outside the station. In paragraph 26 of the counter-affidavit it is stated that show cause notice was issued by the Assistant Collector of Customs, Muzaffarpur, on 20th January, 1983, by registered post within six months of the date of seizure. Thereafter the notice was displayed on the notice board of the office of the Assistant Collector of Customs (Prev.), in accordance with the requirements....