1983 (11) TMI 74

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... In this writ application the petitioner 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 fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egal. The petitioner is consequently 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 aut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e matter. They thought that there was contravention 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....served as the petitioner was reported to 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 (Pr....