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Chuharmal vs Union Of India & Ors on 2 May, 1988 cites

Asstt. Collector Of Customs vs Charan Das Malhotra on 19 February, 1971

It was contended before the High Court by the petitioner's counsel that the notice dated 4th May, 1974 issued under section 124(a) of the Act was issued beyond the period of six months of the seizure of goods made on 12.5.1973 and as such the entire proceedings were invalid for this reason. It was also contended that the extension of the period of six months by another period of six months in accordance with the proviso to sub-section (2) of section 110 could not be made ex parte without notice to the petitioner. Reliance was placed on the decision of this Court in Asstt. Collector of Customs v. Charan Das Malhotra, [1971] 3 S.C.R. 802. The High Court found that this contention had not been urged before the lower authorities. However, the High Court noted that the Collector's order dated 26th December 1975 had specifically mentioned that a show cause notice was issued to the petitioner for extension of the period for issue of notice in accordance with section 110(2) of the Act by another six months but no reply was 802 given by the petitioner and the Collector, therefore, extended the period by another six months by his order. This order coupled with the petitioner's failure to even raise this point at an earlier stage was sufficient, according to the High Court, to indicate that the order extended the period by another six months under the proviso to subsection (2) of section 110 was made after giving an opportunity to the petitioner which he had failed to avail. Sub-section (2) of section 110 stipulates as follows:
Supreme Court of India Cites 18 - Cited by 90 - J M Shelat - Full Document
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