A.P.Misra, J - (1.) In the present case since counter affidavit and rejoinder affidavit have been filed and having heard counsel for both the parties we have decided to dispose of finally this writ petition at the admission stage.
(2.) The petitioner is a partnership firm. According to the petition it does not roll Copper Alloy Circules and only manufactures billets and gets them rolled at the various Rolling Mills. By means of this writ petition the petitioner sought for a writ of mandamus for a direction to the respondents to release all the detained goods and for the return of the seized records.
(3.) The main contention of the petitioner is that since the Collector, Central Excise did not extend the statutory period of six months for issue of show cause notice in terms of Section 110 of the Customs Act, 1962, the goods detained and the documents seized are liable to be released and returned. It was further urged that the act of respondent is only for harassment as the goods which have been detained are duty paid.;