https://www.taxtmi.com/highlights?id=74898 Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act permitting the detention of goods instead of their seizure. It notes that the customs authorities cannot circumvent the statutory requirements by resorting to detention. - Citing previous judgments, the court affirms that failure to issue a show cause notice within the statutory period specified in Section 110(2) of the Act entitles the person from whom the goods were seized to their return. en-us Wed, 14 Feb 2024 07:14:29 +0530 Wed, 14 Feb 2024 07:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74898 Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act permitting the detention of goods instead of their seizure. It notes that the customs authorities cannot circumvent the statutory requirements by resorting to detention. - Citing previous judgments, the court affirms that failure to issue a show cause notice within the statutory period specified in Section 110(2) of the Act entitles the person from whom the goods were seized to their return. Highlights Customs Wed, 14 Feb 2024 07:14:29 +0530 https://www.taxtmi.com/highlights?id=74898