Customs limitation and seized gold release issues kept open pending departmental hearing on show cause notices.

Customs show cause notices were examined for compliance with the limitation period under Section 110 of the Customs Act, 1962, and the dispatch register was accepted as supporting timely issue of the notices. The seized gold chains were not directed to be released immediately, as the Department assured that the goods had not been disposed of and would remain intact during the pending proceedings. The petitioners had filed replies and expressed willingness to pay duty, and the Customs Department was directed to hear them and pass an order in accordance with law, with rights and remedies left open.

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Issues: Whether the show cause notices were issued within the limitation period prescribed under Section 110 of the Customs Act, 1962, and whether the seized gold chains required immediate release.

Analysis: The Department produced the dispatch register to show that the notices had been sent within time, and the Court found no reason to disbelieve that record. The Department also assured that the gold chains had not been disposed of and that no disposal action would be taken while the show cause proceedings were pending. The petitioners also stated that they were willing to pay the customs duty and had filed replies to the notices. The matter was therefore left for consideration by the Customs Department after hearing the petitioners.

Outcome: No final adjudication was made on the merits of the seizure or release claim. The petitioners were directed to be heard by the Customs Department, which was to pass an order in accordance with law, with all rights and remedies left open.

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