https://www.taxtmi.com/caselaws?id=182178 The court ordered the unconditional release of a seized car (Lexus LS 460) under section 110(2) of the Customs Act, 1962, due to the failure to issue a show cause notice within the stipulated period. The court emphasized the mandatory nature of section 110(2) and directed the immediate release of the car to the petitioner. The ruling clarified that this decision does not impact the merits of the case, which will be determined by the relevant authority after the show cause notice issued on 16-5-2012. en-us Fri, 01 Feb 2013 00:00:00 +0530 Wed, 04 May 2016 12:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182178 The court ordered the unconditional release of a seized car (Lexus LS 460) under section 110(2) of the Customs Act, 1962, due to the failure to issue a show cause notice within the stipulated period. The court emphasized the mandatory nature of section 110(2) and directed the immediate release of the car to the petitioner. The ruling clarified that this decision does not impact the merits of the case, which will be determined by the relevant authority after the show cause notice issued on 16-5-2012. Case-Laws Customs Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182178