https://www.taxtmi.com/caselaws?id=174932 The Court determined that the detention of the petitioners' goods on 3.11.1976 constituted a seizure under Section 110(1) of the Customs Act. Despite a delay in issuing the Show Cause Notice beyond the mandated six-month period, the Court held the notice valid, emphasizing that the delay only impacted the continuance of the seizure. The Court ruled that confiscation and penalties could still be imposed post-clearance under Section 47. The writ petition was dismissed, allowing for the return of the seized goods upon cancellation of the bank guarantee, with proceedings under the show cause notice to proceed promptly. en-us Wed, 30 Jul 2003 00:00:00 +0530 Thu, 29 Oct 2015 10:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174932 The Court determined that the detention of the petitioners' goods on 3.11.1976 constituted a seizure under Section 110(1) of the Customs Act. Despite a delay in issuing the Show Cause Notice beyond the mandated six-month period, the Court held the notice valid, emphasizing that the delay only impacted the continuance of the seizure. The Court ruled that confiscation and penalties could still be imposed post-clearance under Section 47. The writ petition was dismissed, allowing for the return of the seized goods upon cancellation of the bank guarantee, with proceedings under the show cause notice to proceed promptly. Case-Laws Customs Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174932