https://www.taxtmi.com/caselaws?id=366316 The Court ruled in favor of the petitioner, emphasizing the mandatory nature of Section 110(2) of the Customs Act and the consequences of not issuing a show cause notice within the statutory period. Due to the expiration of the timeline without a notice, the petitioner was entitled to the release of the seized gold jewellery and locker key. The Court directed the return of the key and permitted the petitioner to access her belongings within two weeks, affirming her right to the detained items. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 16 Jan 2019 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366316 The Court ruled in favor of the petitioner, emphasizing the mandatory nature of Section 110(2) of the Customs Act and the consequences of not issuing a show cause notice within the statutory period. Due to the expiration of the timeline without a notice, the petitioner was entitled to the release of the seized gold jewellery and locker key. The Court directed the return of the key and permitted the petitioner to access her belongings within two weeks, affirming her right to the detained items. Case-Laws Customs Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366316