https://www.taxtmi.com/article/detailed?id=1817 Section 110 permits seizure and prohibition on dealing with detained goods, while Section 110(2) mandates return of goods if no notice under clause (a) of Section 124 is issued within six months (subject to one six month extension by the Commissioner). Detention must not be indefinite: authorities may proceed to assess on available records, require bank guarantees, or move goods to Customs warehouses, but must respect the statutory time limit and issue the required show cause notice before confiscation or penalty. en-us Sat, 14 Jul 2012 16:00:14 +0530 Sat, 14 Jul 2012 16:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1817 Section 110 permits seizure and prohibition on dealing with detained goods, while Section 110(2) mandates return of goods if no notice under clause (a) of Section 124 is issued within six months (subject to one six month extension by the Commissioner). Detention must not be indefinite: authorities may proceed to assess on available records, require bank guarantees, or move goods to Customs warehouses, but must respect the statutory time limit and issue the required show cause notice before confiscation or penalty. Articles Customs - Import - Export - SEZ Sat, 14 Jul 2012 16:00:14 +0530 https://www.taxtmi.com/article/detailed?id=1817