https://www.taxtmi.com/article/detailed?id=9803 Seizure under the Customs Act requires a recorded reason to believe based on facts; provisional release of seized goods does not license indefinite delay in issuing a show cause notice. Although amendment exempts provisionally released goods from the strict six month issuance rule, courts have stressed that seizure is a drastic step needing prompt adjudication. Authorities should record reasons for extensions, inform affected persons, and issue show cause notices within a reasonable period consistent with principles of natural justice. en-us Fri, 28 May 2021 10:04:19 +0530 Fri, 28 May 2021 10:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9803 Seizure under the Customs Act requires a recorded reason to believe based on facts; provisional release of seized goods does not license indefinite delay in issuing a show cause notice. Although amendment exempts provisionally released goods from the strict six month issuance rule, courts have stressed that seizure is a drastic step needing prompt adjudication. Authorities should record reasons for extensions, inform affected persons, and issue show cause notices within a reasonable period consistent with principles of natural justice. Articles Customs - Import - Export - SEZ Fri, 28 May 2021 10:04:19 +0530 https://www.taxtmi.com/article/detailed?id=9803