KAILASAM, C.J.:- This appeal is filed by P.T.C. Thangiah Nadar and Co., Madurai, against the judgment of Mohan J. dismissing their writ petition in which they had prayed for the issue of a writ of mandamus directing the respondent herein, namely, the Assistant, Collector of Central Excise, Customs Division, Madurai, to return and deliver the goods i.e., cloves weighing 42 kgs. and Vasambu weighing 100 kgs. to them (appellant) which were seized at Madurai on 3-9-1974. The only point that was taken before the learned Judge was that due notice under Sections 110 (2) and 124 of the Customs Act were not given. The learned Judge negatived the contention and hence this appeal. The goods were seized on 3-9-1974.

2. Under Section 110 (2),

"Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized."

There is a proviso to the effect that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs, for a period not exceeding six months.

3. Section