Per S.N. Busi :

This appeal is directed against the Order No. S-45/09/99-SIB dated 7.12.99 of Commissioner of Customs (Port), Calcutta, passed under the proviso to Sub-Section (2) of Section 110 of the Customs Act, 1962 whereby an extension of two months, over the statutory time of a show-cause notice under Section 124 ibid in respect of "Lithopone 28-30%" and "Tetracycline HCL" detained (deemed to have been seized) by Calcutta Customs on 10.6.99. The grievance, as made out in the appeal, is that the civil right for restoration of the said goods that has accrued to the appellant, on account of non-issue of show-cause notice within the statutory time limit, has been defeated by the order impugned.

2. The burden of song of the appellant is that in the facts and circumstances of the case "sufficient cause" does not exist for granting extension of time beyond the statutory time limit of six months.

3. A close perusal of the relevant facts would be of immense help to arrive at a decision in the matter. The facts in brief are that M/s. Kothari Filaments, a proprietory concern of which the Rajesh Kothari is the Proprietor, have filed a Bill of Entry on 7.6.99 for clearance of 860 bags s