https://www.taxtmi.com/caselaws?id=41830 Goods seized under Section 110 of the Customs Act had to be returned when no notice under Section 124(a) was issued within the prescribed six-month period and no valid extension had been obtained, because continued detention then lacked legal basis. Documents seized along with the goods were not required to be returned, as the Act distinguishes documents from seized goods and permits retention of documents that remain useful or relevant to proceedings, with the person concerned entitled to copies or extracts in the presence of customs officers. The petition succeeded only as to release of the goods. en-us Wed, 17 Dec 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41830 Goods seized under Section 110 of the Customs Act had to be returned when no notice under Section 124(a) was issued within the prescribed six-month period and no valid extension had been obtained, because continued detention then lacked legal basis. Documents seized along with the goods were not required to be returned, as the Act distinguishes documents from seized goods and permits retention of documents that remain useful or relevant to proceedings, with the person concerned entitled to copies or extracts in the presence of customs officers. The petition succeeded only as to release of the goods. Case-Laws Customs Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41830