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    <title>2022 (2) TMI 1133 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, declaring the seizure and retention of cash and other items by the Directorate of Revenue Intelligence (DRI) illegal due to non-compliance with the statutory period for issuing a show cause notice under Section 110(2) of the Customs Act, 1962. The respondents were ordered to return the seized cash and items within eight weeks, emphasizing the necessity of adhering to statutory timelines and procedures in such cases.</description>
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