https://www.taxtmi.com/caselaws?id=41242 The court held that the extensions of time for issuing the show-cause notice were granted without due hearing, making the retention of the seized goods unlawful. The adjudication proceedings were found to be void ab initio and without jurisdiction. Consequently, the writ petition was maintainable, and the court made the Rule absolute, ordering the return of the seized goods to the petitioners. The court did not delve into the merits of other points raised, as the primary issues were sufficient to decide the case. en-us Thu, 03 Jun 1982 00:00:00 +0530 Mon, 31 May 2010 16:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41242 The court held that the extensions of time for issuing the show-cause notice were granted without due hearing, making the retention of the seized goods unlawful. The adjudication proceedings were found to be void ab initio and without jurisdiction. Consequently, the writ petition was maintainable, and the court made the Rule absolute, ordering the return of the seized goods to the petitioners. The court did not delve into the merits of other points raised, as the primary issues were sufficient to decide the case. Case-Laws Customs Thu, 03 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41242