GANESHMUL CHANNILAL GANDHI Vs. COLLECTOR OF CENTRAL EXCISE AND ASSISTANT COLLECTOR BANGALORE

JUDGEMENT

(1.) These two Writ Petitions arise out of proceedings commenced under the Customs Act, 1962 (Central Act 52 of 1962).

(2.) On February 21, 1963, a Central Excise Officer seized from the two petitions 49 pieces of gold at the H. A. L. Airport on their arrival from Bombay to Bangalore. he seized from Ganeshmul Chunnilal Gandhi who is the petitioner in W. P. 58 of 1965, 34 pieces weighing 3.772 Kgs. and from Manikchand who is the petitioner in W. P. 59 of 1964, 15 pieces of gold weighing 3.863 Kgs. This seizure we made under Section 110(1) of the Customs Act which will be referred to as 'The Act' and it is stated that the seizure was made as there was reason to believe that the goods were liable to confiscation under the Act.

(3.) Under Section 110(2) the goods seized under sub-section (1) of that section should be returned to the person from whose possession they were seized if no notice under Clause (a) of Section 124 was issued to him within six months of the seizure of the goods. But there is a proviso to that sub-section which authorises the Collector of Customs to extend that period of six months by a further period not exceeding six months on sufficient cause being shown.