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 the Act).

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 extended period of six (6) months, has no legal sanctity, according to the petitioner, for the following reasons:

(i) Firstly, the show cause notice seeking extension of time for compliance of the requirements of Section 124 of the Act, is ante-dated.

(ii) Secondly, the service of show cause notice effected on the Customs House Clearing Agent (in short the CHA), is no service in the eyes of law, being contrary to the provisions of Section 153 of the Act.

2. The aforesaid are the broad contours of the issues which arise