Show Cause Notice requirement: failure to issue within stipulated time leads to unconditional restoration of seized goods unless extension granted. Issue the Show Cause Notice to the owner of seized goods within the prescribed seizure inquiry period or within any lawfully extended period; the Commissioner may extend time only if satisfied that sufficient cause exists and the total period remains within statutory limits, with the burden of proof on the Customs officer. Provisional release does not obviate the need to issue the notice, and failure to do so entitles restoration. Investigating officers must expedite investigations, submit draft notices, report pendency, and ensure compliance to protect revenue.