https://www.taxtmi.com/caselaws?id=444540 Extension of statutory seizure period for imported goods was governed by subsection (2) of Section 110 and its proviso, which permits a Principal/Commissioner to extend the initial limitation for reasons recorded in writing and informing the person concerned; where the initial six-month period and the further six-month extension under the proviso were not fully validly continued, the seizure ceased by operation of law and the petitioner became entitled to release of the goods. Invocation of the proviso in piecemeal extensions did not preserve seizure beyond the valid statutory period. en-us Tue, 03 Oct 2023 00:00:00 +0530 Fri, 30 Jan 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444540 Extension of statutory seizure period for imported goods was governed by subsection (2) of Section 110 and its proviso, which permits a Principal/Commissioner to extend the initial limitation for reasons recorded in writing and informing the person concerned; where the initial six-month period and the further six-month extension under the proviso were not fully validly continued, the seizure ceased by operation of law and the petitioner became entitled to release of the goods. Invocation of the proviso in piecemeal extensions did not preserve seizure beyond the valid statutory period. Case-Laws Customs Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444540