https://www.taxtmi.com/caselaws?id=751863 The Tribunal ruled in favor of the appellant, directing the adjudicating authority to release the seized goods unconditionally. The decision emphasized the failure to comply with Section 110(2) of the Customs Act, 1962, which necessitates issuing a show cause notice within six months of seizure. The appeal was disposed of, underscoring the critical importance of adhering to statutory timelines in customs procedures. en-us Thu, 25 Apr 2024 00:00:00 +0530 Sat, 27 Apr 2024 07:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751863 The Tribunal ruled in favor of the appellant, directing the adjudicating authority to release the seized goods unconditionally. The decision emphasized the failure to comply with Section 110(2) of the Customs Act, 1962, which necessitates issuing a show cause notice within six months of seizure. The appeal was disposed of, underscoring the critical importance of adhering to statutory timelines in customs procedures. Case-Laws Customs Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751863