https://www.taxtmi.com/caselaws?id=751159 The HC directed release of petitioner's seized gold bangle under Customs Act Sections 110(2) and 124. The seizure occurred on 04.04.2023, requiring show cause notice by 03.10.2023. However, respondents issued notice on 05.10.2023, exceeding the mandatory six-month period without utilizing extension provisions. The court held that timely show cause notice is fundamental for confiscation proceedings, and failure to comply renders the action invalid under Section 110(2). The petition was allowed with immediate release directed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Mon, 08 Apr 2024 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751159 The HC directed release of petitioner's seized gold bangle under Customs Act Sections 110(2) and 124. The seizure occurred on 04.04.2023, requiring show cause notice by 03.10.2023. However, respondents issued notice on 05.10.2023, exceeding the mandatory six-month period without utilizing extension provisions. The court held that timely show cause notice is fundamental for confiscation proceedings, and failure to comply renders the action invalid under Section 110(2). The petition was allowed with immediate release directed. Case-Laws Customs Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751159