SANJEEV SACHDEVA, J
WP(C) 9508/2015 & CM No.22311/2015(stay)
1. The petitioner impugns the order dated 02.09.2015, whereby the
Commissioner of Customs has extended the period for issuance of show-
cause notice for confiscation of the goods under proviso to Section 110 (2)
of the Customs Act, 1962 (hereinafter referred to as “the Act”) .
2. The ground is that under proviso to Section 110(2), the power can be
exercised by the Commissioner prior to the expiry of initial period of six
months stipulated under section 110(2) and in case the said power is not
W.P.(C) No.9508/2015 Page 1 of 11
exercised within the stipulated period of six months, the seized goods are
liable to be released. It is contended that the goods were seized on
03.03.2015 and the stipulated period would expire on 02.09.2015. By the
impugned order dated 02.09.2015, the period of six months has been
extended from 04.09.2015. It is submitted that since the period expired on
02.09.2015 and the extension is from 04.09.2015, the period has lapsed and
the goods are liable to be released. In support, reliance is placed on
paragraph 14 of the decision of the Supreme Court in I. J. Rao, Asstt.
Collector of Customs & Others versus Bibhuti Bhushan Bagh and
Another: (1989) 3 SCC 202.
Source: Indian Kanoon