ASSTT. COLLECTOR OF CUSTOMS vs CHARAN DAS MALHOTRA

The Supreme Court held that under Section 110(1) of the Customs Act, 1962, a proper officer may seize goods believed to be liable for confiscation, and Section 124 mandates that the owner must be notified of the grounds for confiscation. The Court ruled that the power to extend the six-month period for notice under Section 110(2) is quasi-judicial, requiring the Collector to provide an opportunity for the respondent to be heard before granting extensions. The High Court's decision to invalidate the extension orders was upheld, emphasizing the need for a judicial approach in such matters.