https://www.taxtmi.com/caselaws?id=268425 The court found that the respondents failed to comply with statutory provisions of the Customs Act, including Section 110(2) and Section 153. The show cause notice and order were deemed invalid due to delays and improper service. As a result, the court quashed the notice and order dated 23.01.2015, directing the release of seized goods to the petitioner. The ongoing investigation was not affected, and the respondents were instructed to proceed with the trial in accordance with the law. Each party was ordered to bear its own costs. en-us Mon, 23 Nov 2015 00:00:00 +0530 Tue, 23 Feb 2016 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268425 The court found that the respondents failed to comply with statutory provisions of the Customs Act, including Section 110(2) and Section 153. The show cause notice and order were deemed invalid due to delays and improper service. As a result, the court quashed the notice and order dated 23.01.2015, directing the release of seized goods to the petitioner. The ongoing investigation was not affected, and the respondents were instructed to proceed with the trial in accordance with the law. Each party was ordered to bear its own costs. Case-Laws Customs Mon, 23 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268425