https://www.taxtmi.com/highlights?id=80642 Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of seizure, failing which seized goods must be returned. Show cause notice was dispatched on 25-08-2023, beyond six-month period which lapsed on 22/23-08-2023. High Court held retention of seized jewelry by Customs officials illegal, violating Section 110(2). Writ petition allowed, directing respondents to forthwith release seized gold jewelry to petitioners. en-us Fri, 23 Aug 2024 08:15:05 +0530 Fri, 23 Aug 2024 08:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80642 Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of seizure, failing which seized goods must be returned. Show cause notice was dispatched on 25-08-2023, beyond six-month period which lapsed on 22/23-08-2023. High Court held retention of seized jewelry by Customs officials illegal, violating Section 110(2). Writ petition allowed, directing respondents to forthwith release seized gold jewelry to petitioners. Highlights Customs Fri, 23 Aug 2024 08:15:05 +0530 https://www.taxtmi.com/highlights?id=80642