ARVINDER SINGH Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) On August 1, 1986, Officers of Central Preventive Party, Allahabad took search of the shop situate at 30, Mohd. Ali Park, Allahabad. They recovered 20 pieces measuring 76.5 meters of synthetic fabrics of foreign origin valued at Rs. 3,502/-. Petitioner Arvinder Singh, the shop keeper, could not produce any proof that he had imported them legally or was in possession thereof in accordance with law. The recovered goods were, therefore, seized the same day.

(2.) A show cause notice dated January 30, 1987 was then issued to Arvinder Singh asking him why the 20 pieces measuring 76.5 meters of synthetic fabrics of foreign origin seized on August 1, 1986 be not confiscated under Section 111 and a penalty imposed under Section 112 of the Customs Act, 1962. This notice was despatched to Arvinder Singh by registered post on February 5, 1987 from the office of the Assistant Collector, Central Excise Division, Allahabad. It was received by Arvinder Singh on February 10, 1987. A reply was given by Arvinder Singh to it on March 20, 1987 which was followed by a reminder dated April 6, 1987. It was mentioned by Arvinder Singh, apart from other facts, that the show cause notice had not been delivered to him within six months from the date of seizure, which was necessary under Section 110(2) of the Act, and, therefore, the goods seized from his shop on August 1, 1986 may be released immediately. The goods were, however, not released. Arvinder Singh then approached this Court through the present writ petition on 16-7-1987 for redress. A copy of the show cause notice is Annexure-1 to this petition while a copy of the reply in reminder dated April 6, 1987 is Annexure - 2 to it.

(3.) A counter affidavit sworn by Shri V.S. Samant, Assistant Collector, Central Excise, Allahabad, has been filed on behalf of the respondents in the case. The petitioner has also filed a rejoinder-affidavit.