GAUNIR IMPEX PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE petitioner prays for issuance of a writ in the nature of Certiorari to quash the impugned order dated 28.02.2012, extending period of six months for issuance of show-cause notice, under the proviso to Section 110(2) of the Customs Act, 1962.

(2.) SECTION 110(2) of the Customs Act (hereinafter 'Act'), reads as follows:-

(3.) AS per the provisions of the Act, it was obligatory on the respondents to issue notice under Section 124 of the Act within six months of the seizure of the goods. On expiry of the period of six months, the goods are bound to be released to the party, with liberty to the respondent to proceed with the enquiry and impose duties & penalties.