https://www.taxtmi.com/caselaws?id=30169 The court found that the show cause notice was issued within the statutory time frame and that the detention of goods did not constitute a seizure as per the Customs Act. The court determined that the detention was for inquiry purposes, distinguishing between detention and seizure as involving deprivation of possession. Consequently, the show cause notice was upheld, and the petitioner's request for the return of goods was denied. The court dismissed the writ petition, stating that ordering the return of goods during adjudication proceedings was not appropriate. en-us Wed, 05 Dec 2007 00:00:00 +0530 Tue, 12 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30169 The court found that the show cause notice was issued within the statutory time frame and that the detention of goods did not constitute a seizure as per the Customs Act. The court determined that the detention was for inquiry purposes, distinguishing between detention and seizure as involving deprivation of possession. Consequently, the show cause notice was upheld, and the petitioner's request for the return of goods was denied. The court dismissed the writ petition, stating that ordering the return of goods during adjudication proceedings was not appropriate. Case-Laws Customs Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30169