https://www.taxtmi.com/caselaws?id=265822 The High Court upheld an appeal against an order directing the provisional release of seized goods by Customs authorities. The Court noted the absence of a show cause notice within the required six-month period as mandated by the Customs Act, entitling the petitioner to the return of the goods. Despite claims of an extension of time for issuing the notice, the revenue failed to provide supporting documentation and demonstrate grounds for confiscation. The Court criticized the appellant's conduct, dismissed the appeal, and imposed costs of &8377;50,000. The Court specified the commencement of time for furnishing securities from the date of the judgment to ensure procedural compliance. en-us Mon, 30 Mar 2015 00:00:00 +0530 Tue, 13 Oct 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265822 The High Court upheld an appeal against an order directing the provisional release of seized goods by Customs authorities. The Court noted the absence of a show cause notice within the required six-month period as mandated by the Customs Act, entitling the petitioner to the return of the goods. Despite claims of an extension of time for issuing the notice, the revenue failed to provide supporting documentation and demonstrate grounds for confiscation. The Court criticized the appellant's conduct, dismissed the appeal, and imposed costs of &8377;50,000. The Court specified the commencement of time for furnishing securities from the date of the judgment to ensure procedural compliance. Case-Laws Customs Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265822