PRO MUSICALS Vs. JOINT COMMISSIONER OF CUSTOMS PREVENTIVE

JUDGEMENT

(1.) CHALLENGE is made to a show cause notice issued by the first respondent in F. No. CIU/ii-01/06/42 dated 15. 1. 2007, and also a direction to release the detained goods unconditionally as required under Sec. 110 (2) of the Customs act 1962, is sought for by the petitioner.

(2.) THE affidavit in support of the petition is perused. The Court heard the learned Counsel on either side.

(3.) THE case of the petitioner in short is that they are engaged in the import and trading of Digital Audio and music production equipments. They imported the musical equipments through the Chennai Airport and had cleared it for home consumption after paying the necessary duty. They sent a part of the legally imported duty paid goods having a market value of Rs. 2,26,000/-, to the dealer Sudeep Audio at Mumbai to be exhibited in the exhibition "palm India Expo 2006" organised by M/s. Infocast Systems Pvt. Ltd. The goods were sent with a delivery challan dated 19. 5. 2006. The first respondent on 22. 5. 2006, came to the CST Mumbai Railway station and detained the petitioner's goods. The representative of the petitioner and its associate in Mumbai have submitted the documents such as bill of entry, copy of the delivery challan, certificate of participation in the exhibition, etc. , on 26. 5. 2006 itself, to the respondents in mumbai. However, the Officers of the respondents sought for written statements. Accordingly, written statements of the petitioner and that of Auditya of Sudeep Audio were given on the very day. It was clearly stated that the goods were meant for exhibition, and Sudeep Audio is the marketing associate of the petitioner concern. But, not satisfied with that, the Superintendent of Customs (Preventive) working under the first respondent, again called for relevant documents vide letter dated 5. 6. 2006, which they have replied on 8. 6. 2006. However, the Superintendent continued to ask for relevant documents. All the letters were suitably replied. While the matter stood thus, the show cause notice was issued on 15. 1. 2007, after a lapse of 6 months, by the first respondent. Beyond the period prescribed under the Act, it has been issued. Hence, the show cause notice which is hit by the provisions under sec. 110 (2) of the Customs Act 1962, has got to be quashed. Apart from that, beyond that period, the goods could not be retained by the respondents, and it has got to be unconditionally released. Hence, the orders have got to be quashed. Thus, the petitioner has come forward with the writ petition.