Customs detention of personal jewellery was held impermissible without a timely show cause notice under the Customs Act.

Continued detention of a seized gold kada was considered impermissible where the customs authorities had not issued a show cause notice within the statutory period under Section 110 of the Customs Act, 1962. The weight and nature of the item were treated as relevant to its character as personal jewellery, supporting release as a personal effect. On that basis, the article notes that the kada was directed to be released to the petitioner within four weeks and that storage charges were waived.

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Issues: Whether the detention of the petitioner's gold kada could be continued in the absence of a show cause notice, and whether the detained item was liable to be released as a personal effect/personal jewellery.

Analysis: The petition challenged the continued detention of the gold kada seized by the customs authorities. The statutory period for action under Section 110 of the Customs Act, 1962 had elapsed, and no show cause notice had been issued. The weight and nature of the item were also relevant to its character as personal jewellery, supporting release.

Conclusion: The detention was held impermissible, and the gold kada was directed to be released to the petitioner within four weeks, with storage charges waived.

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