TaxTMI 
TaxTMI 
2025 (12) TMI 1793
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....ue notice to show-cause within a period of six months from the date of seizure of the gold and Indian currency in terms of the provisions of Section 110(2) of the Customs Act, 1962. In fact paragraph 10 of the writ petition encapsulates the petitioner's case. The same is extracted hereinbelow: "10. That the seizure was conducted on 18.01.2024 and the mandates of the notice of show cause for six months came to end on 17.07.2024. No notice and/or letter was given to the petitioner for extension of statutory period of six months in accordance with the first proviso to the Section 110(2) of the Customs Act, 1962. The Principal Commissioner and/or the Commissioner of Customs (Prevention) did not extend the limitation of the statutory stipulated time as per Section 110(2) of the Customs Act, 1962. The show cause notice was received by the petitioner on 07.08.2024 by Speed Post delivery i.e. beyond the statutory period by 20 days. The said show cause notice indicated that the Customs authorities dispatched through Speed Post only on 05.08.2024." 4. When this matter was taken up on November 12, 2025, Mr. Bhattacharya, learned Advocate appearing for the respondents/customs autho....
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....horities submits that the allegations made by the writ petitioner in the exception to the affidavit are without any basis. It is also submitted that the petitioner has not lodged any contemporaneous complaint with any authority about his signatures being procured on blank paper and has rather admitted that the signature appearing on the document dated July 10, 2024 is that of the petitioner. 9. Heard learned Advocates appearing for the respective parties and considered the materials on record. 10. The scope of this writ petition is to consider as to whether a direction should be issued to the respondent nos. 1 to 6 to return the seized gold and Indian Currency on the basis of the petitioner's assertion that notice to show-cause notice had not been issued to the petitioner despite a lapse of six months from the date of seizure. As noticed from the petitioner's own case in the writ petition, seizure was done on January 18, 2024 and "show cause notice was received by the petitioner on 07.08.2024". 11. In paragraph 5 of the writ petition, the petitioner has alleged that he was taken to Customs House and he was forced to sign on several blank papers. In paragraph 2 of the excep....
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....pended at page 7 of the affidavit filed on behalf of the customs authorities reads as follows : "Investigation is still under progress. It has been almost 5 months and the Noticee has not attended summons despite several reminders and sending different representatives on every summon. Keeping in view of the following: 1) The seizure dated is 18/01/2024 with the expiry of 6 months being 17-07- 2024. 2) KYC, IPRR, CAF etc. is yet to be received from Airtel and Vodafone. Hence an extension may be invoked as laid down U/s 110(2) of the Customs Act 1962, ....... File is placed opposite for perusal and approval of time period as laid down U/s 110 (2) of the Customs Act 1962 by the CC(P), WB on the reasons as detailed above" 14. A meaningful reading of the note sheet appended at page 7 thereof reveals that the Commissioner of Customs (Prevention) has approved the proposal for extension of time in terms of the first proviso to section 110(2) of the Customs Act, 1962 based on the reasons mentioned in the note sheet itself on July 10, 2024. 15. Section 110(2) of the Customs Act, 1962 and along with the provisos thereto are quoted herein belo....
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....rdinate to him would not render the communication invalid. It is noted that the letter dated July 10, 2024 indicates at the top that it has originated from the office of the Commissioner of Customs (Preventive) and it communicates that the said Commissioner himself has extended the time to issue show cause. 18. Thus in view of the fact that seizure was done on January 18, 2024, extension was done on July 10, 2024 and the show cause notice was received by the petitioner on August 07, 2024 this Court is of the view that the time to issue notice to show cause was validly extended before expiry of the original period of six months in terms of section 110(2) of the Customs Act, 1962 and show cause notice has been issued within the extended period of six months. 19. The letter dated July 10, 2024 appended to the affidavit filed on behalf of the customs authority bears the signature of the petitioner. The petitioner does not deny the signature but disputes the genuineness of the letter by asserting that the signature of the petitioner was obtained on blank paper and that the date mentioned below the petitioner's signature was not put by the petitioner. In fact the petitioner's stand....