https://www.taxtmi.com/caselaws?id=41777 The High Court found that the detention of goods under the Central Excises and Salt Act without proper extension beyond six months under the Customs Act was unjustified. As there was no valid extension order, the Court ordered the immediate release of the goods and records to the petitioner. The Court emphasized the necessity of adhering to procedural requirements for extensions, ultimately granting the writ petition and directing the respondents to release the seized items promptly, with each party bearing their own costs. en-us Wed, 16 Oct 1985 00:00:00 +0530 Mon, 07 Jun 2010 10:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41777 The High Court found that the detention of goods under the Central Excises and Salt Act without proper extension beyond six months under the Customs Act was unjustified. As there was no valid extension order, the Court ordered the immediate release of the goods and records to the petitioner. The Court emphasized the necessity of adhering to procedural requirements for extensions, ultimately granting the writ petition and directing the respondents to release the seized items promptly, with each party bearing their own costs. Case-Laws Customs Wed, 16 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41777