Advocates who appeared in this case:
For the Petitioner: Mr Priyadarshi Manish, Mrs Anjali J. Manish, Mr Rahul Ranjan &
Mr Piyus Kumar, Advs.
For the Respondents: Mr Kamal Nijhawan & Ms Shreya Sinha, Advocates for R- 1 & 2.
Mr Satish Aggarwala & Mr Amish Aggarwala, Advocates for R-3.
HON’BLE MR. JUSTICE RAJIV SHAKDHER
RAJIV SHAKDHER, J
1. In this writ petition the principal grievance, which has been raised, is
that, there has been a failure on the part of the respondents to comply with
the statutory provisions of Section 110(2) of the Customs Act, 1962 (in short
1.1 The petitioner claims that the respondents have detained the imported
goods beyond the period of six (6) months without issuing a show cause
notice as contemplated under Section 110(2) of the Act.
1.2 The show cause notice and the order passed thereof by the
respondents to demonstrate that they have taken recourse to the proviso
appended to Section 110(2) of the Act, which enables triggering of an
WP(C) 3598/2015 Page 1 of 23
extended period of six (6) months, has no legal sanctity, according to the
petitioner, for the following reasons:
Source: Indian Kanoon