OVERSEAS PAINTS LINKERS Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) Heard Sri A.P. Mathur, learned counsel for the petitioner and Sri S.K. Rai learned counsel appearing for the respondents.

(2.) This writ petition has been filed with a prayer for mandamus directing the respondents to release the seized goods which were seized from the possession of the petitioner on 4-11-1996.

(3.) The only point pressed by the learned counsel for the petitioner is that in view of Section 110(2) of 'the Customs Act, 1962' the seized goods have to be released in favour of the person from whose possession the goods were seized. Section 110(2) of the said Act reads as follows : "Where any goods are seized under Sub-section (1) and no notice in respect thereof is given under Clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they are seized. PROVIDED that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Commissioner of Customs for a period not exceeding six months."