MANSUR ILAHI Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) On 04.08.2015, the police officers attached to Iritty Police Station seized three gold bars weighing one kilogram each and Indian currency of Rs.1,10,00,000/- from the petitioner and produced the same before the jurisdictional Magistrate. On 10.09.2015, the officials under the respondent received the seized goods from the court of the Magistrate for proceeding against the petitioner under the Customs Act. The grievance of the petitioner is that though the seizure was effected as early as on 4.8.2015, till date, no notice in respect of the same was given to him under clause (a) of Section 124 of the Customs Act. According to the petitioner, since no notice was issued to him under the said provision within six months from the date of seizure of the goods, the goods are liable to be returned to him. The petitioner, therefore, seeks appropriate directions to the respondent to return the goods seized from him by the police on 04.08.2015.

(2.) Heard the learned counsel for the petitioner and the learned counsel for the respondent.

(3.) Section 110(2) of the Customs Act reads thus: