Customs detention of personal jewellery becomes unlawful when no show cause notice is issued within the statutory period.

Detained goods under the Customs Act cannot be retained beyond the statutory period without issuance of a show cause notice and an opportunity of hearing. Where the prescribed period under Section 110, including permissible extension, had expired and no notice was issued, continued detention was unlawful and release had to follow. The fact that the detained items were personal jewellery further supported relief. The gold chain and gold ring were directed to be released without storage charges.

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Issues: Whether the detained gold items were liable to be released when no show cause notice was issued within the prescribed period under the Customs Act, 1962, and whether the items being personal jewellery affected the relief.

Analysis: Once goods are detained, issuance of a show cause notice and an opportunity of hearing are mandatory. The statutory period under Section 110 of the Customs Act, 1962 is six months, extendable by a further six months in accordance with law. As the outer limit of one year had expired and no notice had been issued, continued detention was unsustainable. The nature of the goods as personal jewellery also supported release.

Conclusion: The detained gold chain and gold ring were directed to be released to the petitioner without storage charges.

Final Conclusion: The petition succeeded, and the detention of the gold items could not be continued beyond the statutory period in the absence of a show cause notice.

Ratio Decidendi: Where detained goods are not followed by a show cause notice within the statutory period, continued detention becomes unlawful and release must follow, especially where the goods are personal jewellery.

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