https://www.taxtmi.com/caselaws?id=449535 Delhi HC directed customs authorities to release seized gold chains from petitioners. The court held that detention receipts issued by customs constituted seizure under Customs Act 1962, not mere detention. Since no show cause notice was issued under Section 124(a) within the mandatory six-month period following seizure on 20.12.2022, the goods were required to be returned under Section 110(2). The court emphasized that customs authorities cannot circumvent statutory requirements by labeling seizure as detention, following precedent in Mohd Salman Khan case. Petition was allowed. en-us Thu, 08 Feb 2024 00:00:00 +0530 Wed, 14 Feb 2024 07:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449535 Delhi HC directed customs authorities to release seized gold chains from petitioners. The court held that detention receipts issued by customs constituted seizure under Customs Act 1962, not mere detention. Since no show cause notice was issued under Section 124(a) within the mandatory six-month period following seizure on 20.12.2022, the goods were required to be returned under Section 110(2). The court emphasized that customs authorities cannot circumvent statutory requirements by labeling seizure as detention, following precedent in Mohd Salman Khan case. Petition was allowed. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449535