https://www.taxtmi.com/caselaws?id=767724 Continued detention of seized gold bangles was impermissible where no show cause notice was issued within the statutory period under the Customs Act and no valid extension was obtained. The six-month time limit for notice after seizure could be extended only in compliance with the prescribed formalities, and the absence of a timely notice, together with no appraisement having been carried out, meant the detention could not be sustained. The goods were directed to be appraised and released subject to verification. en-us Wed, 19 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767724 Continued detention of seized gold bangles was impermissible where no show cause notice was issued within the statutory period under the Customs Act and no valid extension was obtained. The six-month time limit for notice after seizure could be extended only in compliance with the prescribed formalities, and the absence of a timely notice, together with no appraisement having been carried out, meant the detention could not be sustained. The goods were directed to be appraised and released subject to verification. Case-Laws Customs Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767724