Notices must go to the person from whose possession goods have been seized, and the legal principles related to the issuance of notices and extension of time under Section 110 of the Customs Act were highlighted by the court.

( 1 ) THE petitioner has preferred this writ petition with the prayer that this court may issue writ of certiorari quashing the action of the respondents of seizing or taking into possession rs. l6,25,000/- belonging to the petitioner. It is also prayed that this amount be directed to be paid to the petitioner with interet.

( 2 ) ON 14. 8. 2001, a show cause notice was sent to sanjeev Kumar Sharma, son of the petitioner. The notices were also sent to Shekhar Yadav and M/s s. Y. International. It is mentioned in the notice that specific information was received by the officers of the Directorate of Revenue intelligence, Delhi Zonal Unit that M/s s. Y. International, WZ-276-G, Inderpuri, New Delhi have indulged in fraudulent availment of drawback. It is also mentioned in the show cause notice that enquiries were made with ICD, tughlakabad, New Delhi and it was found that in 4 shipping bills son of the petitioner claimed drawback of Rs. 13. 25 lakhs.

( 3 ) IT is mentioned in the notice that on examination, 200 cartona ware found to contain old and used garments, from which labels were found removed in most of the cases. Some garments wera stained and torn. Majority of the garments were rags made of old and used sarees. The garments consisted of different colours and did not appear to be a consignment against an export order. The garments also consisted of gents shirts/ladies tops/children wear etc. of different shapes and sizes. The goods were also found to be abort in quantity. The total number of pieces found nore 19810 as against 25000 declared and the value was ascertained to be rs. 1,33,0l0/- as against declared FOB value of rs. 80,32,500/ -. Since the goods did not appear to be as par description/quantity/quality and value as declared in the invoices/shipping bills, therefore, the goods were seized under Section 110 of the Customs Act. 1962, as the same appeared to be liable for confiscation. The officers also drew representative samples and resumed the shipping documents. The proceedings were recorded under proper panchnama dated 17. 11. 2000.

( 4 ) SUMMONS under section 108 of the Customs Act, 1962 were issued to Shekhar Yadav on 20. 4. 2001 for his appearance on 24. 4. 2001 but nobody appeared for evidence. Since the exporter could not be located and no statement had been recorded, DRI issued show cause notice for extension of time for further period of six months from the last date of issue ef show cause notice under the proviso to sub-Section (2) of section 110 of the Customs Act, 1962.

( 5 ) IT is mentioned that because of continuous efforts the premises of M/s S. Y. International was finally identified. Search was conducted on 22. 6. 2001 at the premises which is the residential address of Shekhar Yadav. Nothing incriminating was found. During the course of investigations, it was also gathered that Shekhar yadav was only a front man and another person by the name of Sanjeev Kumar Sharma was the main person behind the export fraud of M/s s. Y. International. Search was also conducted at the residential premises of Sanjeev Kumar Sharma on 22. 6. 2001. Some incriminating documents/ things were recovered and seized under the provisions of Section 110 of the Customs Act, 1962.

( 6 ) THE statement of Shekhar Yadav was recorded under section 108 of the Customs Act on 9. 7. 2001 and 9. 8. 2001 wherein he stated that Sanjeev Kumar sharma was the actual owner of M/s s. Y. International end Sanjeev Kumar Sharma persuaded him to sign some documents/papers for consideration of some liquor and a small amount of money. During the search at the residence of sanjeev Kumar Sharma it was found that in one of the telephone diary, accounts pertaining to M/s s. Y. International have been given on page Nos. 98 and 99 of the said diary. Summons were issued to sanjeev Kumar Sharma on 21. 6. 2001, 12. 7. 2001 and 3. 8. 2001 for his appearance on 25. 6. 2001, 16. 7. 2001 and 8. 8. 2001 respectively but he did not appear for evi