Seeking provisional release of goods - Revenue found it...

Seeking provisional release of goods - Revenue found it necessary to insist upon additional security deposit - Section 110 of Customs Act, 1962 mandates release of goods within six month from the date of seizure unless show-cause notice proposing confiscation has been issued or, on compliance with prescribed procedure, within further six months. The pendency of appeal against the terms of release does not alter the prescription therein. - The retention of goods, not validated by issue of notice, is not tenable in law and must, in accordance with the law, be released unconditionally to the appellant. - AT