COMMISSIONER OF CENTRAL EXICISE Vs. RAM KUMAR AGGRAWAL

JUDGEMENT

(1.) The is writ appeal is directed against the order dated 15th November, 2000 passed by the learned Single Judge of this Court in Miscellaneous Petition No. 44/1990, quashing thereby show cause notice dated 29.09.1989 (Annexure 10) issued by the Collector, Customs & Central Excise, Indore.

(2.) Short facts, leading to the present writ appeal, are that the Petitioner-Respondent was engaged in the business of Silver Refinery, being proprietor of Shri Ganesh Bullion Refinery. On 03.04.1989, a search was conducted at the shop of the Petitioner-Respondent and a seizure was made of 129.720 kilograms of silver and currency notes etc. A panchnama was prepared in the absence of the Petitioner, copy whereof was annexed to the writ petition as Annexure-1. He was served with a show cause notice on 07.10.1989 in registered AD manner, copy whereof is placed on record as Annexure-10. Miscellaneous Petition No. 44/1990 was submitted with allegations that the said show cause notice was given to the Petitioner beyond the statutory period of six months, as prescribed in Section 110 of the Customs Act, 1962. Accordingly, a prayer was made for issuance of writ of certiorari for quashing of the said show cause notice. Additionally, a direction was sought against the Respondents for return of the seized articles / goods.

(3.) In the return, it was stated that the seizure was duly made and the show cause notice was duly given to the Petitioner. It was served on 28.09.1989, by way of affixture at the residential premises of the Petitioner and a panchnama was duly prepared to this effect, as revealed in Annexure R/1. Additionally, show cause notice was also issued by the Office of the Collector, Customs & Central Excise, Indore on 29.09.1989 by registered post. A show cause notice was also affixed on the Notice Board of Respondent's Office on 29.09.1989 vide Annexure R/2. Accordingly, the seizure having been duly made and the show cause notice having been duly given, the writ petition is liable to be dismissed.