A two-judge bench of the Gujarat High Court, refusing the order to seize by the customs department ruled that the order is not sustainable beneath the law since the show cause notice was being provided above the statutory limit.
The applicant is involved in the business of textile trading and export. In the search proceedings, the council has seized Rs 35,99,000 which is the form of cash and belongs to the applicant and his family members, and the two mobile phones were indeed seized by the officers along with that a show-cause notice under GST will be provided as per that. Post to 19 months the council has provided another show-cause notice for alleged unlawful export through one M/s.Amira Impex in connivance of a number of other persons which included the petitioner. The goods were later suggested to be sized.
Justice Sonia Gokani and Justice Hemant M Prachak revelaed that the duration mentioned beneath the law had already expired prior to the show cause notice has been provided with the court need to interfere in this as a clear violation of the statutory provision of section 110 and the additional provisions of the customs act these items are needed to be returned to the applicant.
“Giving a decision in favor of the applicant the bench ruled that the Court notices that nothing has been explained in the entire reply of 27 paragraphs with regard to the non-compliance of the statutory mandate under Section 110(1)(2) read with Section 124 of the Act. It is quite unfathomable as to why the time limit is not adhered to and issuance of the show cause notice has been delayed beyond the statutory time period and hence, the intervention will be necessary at the end of this Court by keeping open the rights of the respondents to initiate adjudication process afresh in accordance with the law.”
