https://www.taxtmi.com/caselaws?id=185760 The Court held in favor of the petitioner, ordering the release of the imported car, a Lexus LS 600H, seized under Section 110 of the Customs Act, 1962. The Court emphasized the mandatory nature of the time limit for holding seized goods and ruled that failure to issue a show cause notice within the specified period results in the automatic release of the goods. Despite the Customs authorities retaining jurisdiction to issue a notice beyond the time limit, the Court decided that the goods must be released unconditionally due to the delay in issuing the notice. en-us Fri, 04 Jan 2013 00:00:00 +0530 Mon, 13 Feb 2017 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185760 The Court held in favor of the petitioner, ordering the release of the imported car, a Lexus LS 600H, seized under Section 110 of the Customs Act, 1962. The Court emphasized the mandatory nature of the time limit for holding seized goods and ruled that failure to issue a show cause notice within the specified period results in the automatic release of the goods. Despite the Customs authorities retaining jurisdiction to issue a notice beyond the time limit, the Court decided that the goods must be released unconditionally due to the delay in issuing the notice. Case-Laws Customs Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185760