https://www.taxtmi.com/caselaws?id=34784 The High Court ruled in favor of the petitioners, granting their request for the immediate lifting and vacation of the seizure of the imported fabric rolls. The court found that the delayed issuance of the show cause notice, which exceeded the statutory period, obligated the respondents to return the goods to the petitioners as per the Customs Act. The court held that the goods should be released to the petitioners due to the failure to issue the notice within the specified period, despite allegations of evasion of Customs duty by the respondents. en-us Wed, 10 Jun 2009 00:00:00 +0530 Fri, 30 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34784 The High Court ruled in favor of the petitioners, granting their request for the immediate lifting and vacation of the seizure of the imported fabric rolls. The court found that the delayed issuance of the show cause notice, which exceeded the statutory period, obligated the respondents to return the goods to the petitioners as per the Customs Act. The court held that the goods should be released to the petitioners due to the failure to issue the notice within the specified period, despite allegations of evasion of Customs duty by the respondents. Case-Laws Customs Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34784