Held, detention of goods seriously affects the rights of a lawful importer and fair procedure being constitutional mandate, no authority can plead unlimited power of detention for its own incompetence as a justification beyond reasonable period. Exercise of power of detention requires recording of reasons. In the instant case impugned goods were not prohibited goods. Further, it was not a case where duty assessed under Section 17 or 18 of the Customs Act, 1962 has not been paid. Therefore, detention of goods for months cannot be justified. Hence Petitions allowed.
