MOHAMMED KHALIL Vs. COLLECTOR OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) ON 17th March, 1975 the Customs Officer visited the business premises of the petitioner and seized 6,350 Kg. of tin sheets purporting to exercise powers under Section 110(1) of the Customs Act. Sub -section (2) of Section 110 provides that a notice under Section 124(a) must be issued within six months of the date of seizure otherwise the goods shall be returned to the person from whose possession they were seized. The notice has to inform the person of the grounds on which it is proposed to confiscate the goods or to impose penalty. The proviso to Sub -section (2) of Section 110 says that the aforesaid period of six months may on sufficient cause been shown be extended by the Collector of Customs for a period not exceeding six months.

(2.) IN the present case on 12th September, 1975 the Collector of Customs issued a letter informing the petitioner that sufficient cause in the matter having been shown to him, he extended the period for the issue of show cause upto 10th November, 1975. The petitioner challenges the validity of this order.

(3.) UNDER section 110(2) the period can be extended upto a maximum limit to six months only. That period of six months expired on 12th March. 1976, Now the Collector cannot, even if he wishes to adopt a proper procedure for extending the period to time, validly do so. The only ' alternative left to the Collector is now to return the seized goods to the petitioner.