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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
...................
Mr. Mohit Prabhakar, Advocate for the Petitioner.
Mr. Pradeep S. Jetly, Senior Advocate a/w. Mr. J.B. Mishra,
Advocate for the Respondents.
...................
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contained the declared items, but also contained other items which
were not declared. Therefore, the entire shipment was liable for
confiscation. Accordingly there were seized. The seized goods
alongwith the container were thereafter handed over to ULA, CFS
Uran.
4.3. Request letter dated 25.09.2019 was received from the importer
to shift the seized goods to a warehouse under Section 49 of the
Customs Act, 1962 (hereinafter referred to as “the Customs Act”).
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prepared on the same day; statement of driver Mr. Raj Kumar was
recorded wherein he stated that the vehicle left ULA CFS Uran at
around 12:30 a.m. on 25.10.2019 and he was asked by the CHA
employee Mr. Kanhaiya Hurbada to follow him; that after reaching
Bhiwandi at around 8.00 - 8:30 a.m. on 25.10.2019 he was asked to
freshen up, during which time some of the goods were unloaded in the
godown at Bhiwandi.
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11. Section 110(2) of the Customs Act provides for return of the
seized goods when no notice is given under clause (a) of Section 124
within six months of seizure of the goods though as per the proviso the
period of six months can be extended for a further period not
exceeding six months. At this stage, we may also mention that under
sub-section (1), if the proper officer has reason to believe that any
goods are liable to confiscation under the Customs Act, he may seize
such goods. Section 110 (2) reads thus:-
“(2) 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 were seized;
Provided that the Principal Commissioner of
Customs or Commissioner of Customs may, for reasons to be
recorded in writing, extend such period to a further period
not exceeding six months and inform the person from whom
such goods were sized before the expiry of the period so
specified;
Provided further that where any order for
provisional release of the seized goods has been passed
under section 110A, the specified period of six months shall
not apply.”
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14. A conjoint reading of the above provisions along with the above
instructions dated 08.02.2017 issued by the Central Board of Indirect
Taxes and Customs would go to show that the concerned authority is
required to issue show cause notice within six months of seizure
failing which the seized goods shall be returned to the person from
whose possession those were seized. In the instant case vehicle of the
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2. Issue Notice.
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17. We have perused carefully the show cause cause cum demand
notice dated 29.09.2020 issued under Sections 28 and 124 of the
Customs Act to the importer which is at Exhibit 'E' to the writ petition.
The contents of this show cause notice state that on 03.11.2019
statement of Mr. Haresh Bhanushali i.e. petitioner was recorded under
Section 108 of the Customs Act, wherein it was stated that the seized
vehicle was booked through booking agent Mr. Deepak Bhanushali and
the same was immediately allotted for transport of the container from
ULS CFS as the said vehicle was parked nearby; on 04.11.2019
statement of Mr. Deepak Bhanushali booking agent was recorded
under Section 108 of the Customs Act, wherein the movement of the
vehicle was detailed; on 05.11.2019 statement of the driver of the
vehicle Mr. Raj Kumar was recorded; on 06.11.2019 statement of Mr.
Kanhaiya Hurbada the principal accused employee of the CHA was
recorded under Section 108 of the Customs Act, wherein he stated as
under :
“i. He works on free-lance basis for CHA or major
clearing agents as they are not able to reach Nhava Sheva on
regular basis and thus they assign him small work such as
clearing and forwarding.
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properly and the seal came out when the officials checked
the same. Sensing trouble, he ran away.
17.1. The show cause notice further records that Mr. Kanhaiya
Hurbada thereafter took the customs officers to godown No.9/10
building No.K-3, Jay Shree Ram Complex, Dapoda Road, Bhiwandi and
the entire goods which were removed by him were recovered and
seized. Thereafter on 08.11.2019 in continuation to his statement
dated 06.11.2019 further statement of Mr. Kanhaiya Hurbada was
recorded.
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21. In view of the above discussion, we are of the opinion that the
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Digitally signed
Ravindra by Ravindra M.
Amberkar
M. Date:
Amberkar 2021.02.05
17:28:50 +0530
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