RAMA OVERSEAS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has claimed a writ of mandamus for directing the respondents to immediately return one container lying at Inland Container Depot, Ballabgarh, Faridabad.

(2.) The said claim is based upon the factum of petitioner filing the bill of entry dated 01.06.2011. The Officers of Directorate of Revenue Intelligence (DRI) seized the container on 13.07.2011. On 14.07.2011, the petitioner sought provisional release of goods which was allowed but the petitioner has not sought the release of goods on account of the onerous conditions imposed for the provisional release of goods. A show cause notice in terms of Section 124 of the Customs Act, 1962 (for short 'the Act') was issued on 19.09.2012.

(3.) The assertion of the petitioner is that in terms of Section 110 of the Act, the authorities have a right to seize the goods if they have a reason to believe that the goods are liable for confiscation. Once the goods are seized, a show cause notice is required to be issued within six months or within another extended time of six months. But if no notice is issued, the authorities under the Act are bound to release the seized goods. The relevant Sections i.e. 110 and 124 of the Act read as under:-