https://www.taxtmi.com/caselaws?id=197181 The court ordered the unconditional release of the imported car, a Mercedes Benz CLS-320CDi, due to the failure to issue a show cause notice within the prescribed period under Section 110(2) of the Customs Act, 1962. The court found the subsequent notice issued in 2013 irrelevant and directed the release of the goods to the petitioner. en-us Thu, 21 Mar 2013 00:00:00 +0530 Fri, 29 Dec 2017 14:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197181 The court ordered the unconditional release of the imported car, a Mercedes Benz CLS-320CDi, due to the failure to issue a show cause notice within the prescribed period under Section 110(2) of the Customs Act, 1962. The court found the subsequent notice issued in 2013 irrelevant and directed the release of the goods to the petitioner. Case-Laws Customs Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197181