KORE KONCEPTS Vs. DEPUTY COMMISSIONER OF CUSTOMS (SIIB)

JUDGEMENT

(1.) We have heard learned counsel for the parties.

(2.) The main point raised by the learned counsel appearing on behalf of the petitioner is that the seizure of the goods in question was done on 23.03.2011 and no show cause notice was issued under Section 124 of the Customs Act, 1962, within a period of one year. As a result, the goods which were released on 06.04.2011, by virtue of a provisional release order subject to fulfilment of certain conditions ought to be unconditionally released in favour of the petitioner. In support of this contention, the learned counsel for the petitioner has placed reliance on the decision of a Division Bench of this Court in the case of Jatin Ahuja v. Union of India, 2013 287 ELT 3 (Del.). That decision has also been followed in subsequent decisions of this court including the decision in the case of Vipin Chanana v. Directorate of Revenue Intelligence and Sanjeev Goel v. Directorate of Intelligence: W.P.(C) 7738/2012 and W.P.(C) 7742/2012 which were decided by a common judgment delivered on 05.02.2013. A Division Bench of this court in Jatin Ahuja held as under:-

(3.) In Jatin Ahuja, it was further held:-