BIKASH SONI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner from whose possession a gold bangle was seized under the Customs Act, while travelling from Imphal to Delhi, is before this Court with a prayer for directions to issue to release/return the gold bangle to the petitioner under the provisions of Sec. 110(2) read with Sec. 124 of the Customs Act, 1962.

(2.) Mr. D.S. Chadha, learned counsel for the petitioner has submitted that after the seizure of the gold bangle on 4/4/2023, and after registration of the case, a show cause notice dtd. 3/10/2023, was issued and was received by the petitioner on 10/10/2023, which was after a period of 6(six) months, from the date of the seizure. The learned counsel has submitted that as per Sec. 110(2) of the Customs Act, where any goods are seized under sub-sec. (1), and no notice in respect thereof is given under clause(a) of Sec. 124, within 6(six) months of the seizure of the goods, the goods shall be returned to the person from whose possession they are seized. The learned counsel has also referred to Sec. 124, whereby reasonable opportunity of being heard is to be allowed to the concerned persons. He then contends that, as the show cause notice was received by the petitioner only on 10/10/2023, after a period of 6(six) months, on being dispatched by the respondents via speed post on 5/10/2023, which was after the period of 6(six) months, the respondents therefore, in view of the violation of Sec. 110(2) and 124 of the Customs Act, are liable to return the gold bangle to the petitioner.

(3.) In support of his case, the learned counsel has placed reliance on a judgment of the Delhi High Court in the case of Purushottam Jajodia vs. Dir. of Revenue Intelligence, New Delhi reported in 2014 (307) E.L.T. 837 (Del.), wherein he submits, it has been held that goods which had been seized under Sec. 110(1) of the Act, cannot be retained beyond the stipulated period of 6(six) months or the extended period of further 6(six) months, if no notice in respect of the goods is given under Sec. 124(a) of the said Act, within the said period. He further submits that this judgment has also been upheld by the Hon'ble Supreme Court by an order dtd. 11/5/2015, passed in Civil Appeal No. 3122 of 2015 and 3123 of 2015 (Dir. of Revenue Intelligence, New Delhi vs. Purushottam Jajodia).