https://www.taxtmi.com/caselaws?id=220795 The High Court of Delhi ruled in favor of the petitioners, ordering the unconditional return of the seized goods due to the failure to issue a show cause notice within the prescribed time frame under the Customs Act. The court clarified that the additional requirements specified in the Hazardous Waste Rules and the circular from the Central Board of Excise and Customs did not apply retroactively to goods already cleared before the issuance of the circular. The judgment highlighted the mandatory nature of the time limit for holding seized goods and emphasized adherence to legal procedures in customs matters. en-us Tue, 05 Feb 2013 00:00:00 +0530 Thu, 31 Mar 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220795 The High Court of Delhi ruled in favor of the petitioners, ordering the unconditional return of the seized goods due to the failure to issue a show cause notice within the prescribed time frame under the Customs Act. The court clarified that the additional requirements specified in the Hazardous Waste Rules and the circular from the Central Board of Excise and Customs did not apply retroactively to goods already cleared before the issuance of the circular. The judgment highlighted the mandatory nature of the time limit for holding seized goods and emphasized adherence to legal procedures in customs matters. Case-Laws Customs Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220795