https://www.taxtmi.com/caselaws?id=757362 Manipur HC held that gold jewelleries seized on 23-02-2024 must be returned to petitioners as the Show Cause Notice under section 124 of Customs Act was dispatched only on 25-08-2023, beyond the six-month period prescribed under section 110(2). The court ruled that retention of seized goods beyond the statutory time limit is illegal and violates Customs Act provisions. Consequently, the writ petition was allowed directing customs officials to immediately release the seized gold jewelleries to the petitioners. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757362 Manipur HC held that gold jewelleries seized on 23-02-2024 must be returned to petitioners as the Show Cause Notice under section 124 of Customs Act was dispatched only on 25-08-2023, beyond the six-month period prescribed under section 110(2). The court ruled that retention of seized goods beyond the statutory time limit is illegal and violates Customs Act provisions. Consequently, the writ petition was allowed directing customs officials to immediately release the seized gold jewelleries to the petitioners. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757362