Naim Ali Mallick Alias Naim Ali Mullick Vs Principal Commissioner of Customs (Preventive) West Bengal And Ors (Calcutta High Court)
The Calcutta High Court considered a writ petition seeking a direction to the customs authorities to return seized gold and Indian currency along with 18% interest. The petitioner contended that the seizure, conducted on January 18, 2024, became unlawful because the customs authorities allegedly failed to issue a show-cause notice within six months as mandated under Section 110(2) of the Customs Act, 1962. According to the petitioner, the statutory six-month period expired on July 17, 2024, no valid extension was granted, and the show-cause notice was received only on August 7, 2024, beyond the permissible time limit.
The petitioner asserted that no notice or communication regarding extension of time was served before expiry of the six-month period and argued that the show-cause notice was dispatched only on August 5, 2024. On this basis, he claimed an automatic right to release of the seized gold and currency. When the matter was initially heard, counsel for the customs authorities produced a letter dated July 10, 2024, issued by the Superintendent of Customs, stating that the Commissioner of Customs (Preventive), West Bengal, had extended the period for issuing the show-cause notice by a further six months under the first proviso to Section 110(2). The Court directed this document to be formally placed on record through an affidavit.
