https://www.taxtmi.com/caselaws?id=767822 Detained goods under the Customs Act cannot be retained beyond the statutory period without issuance of a show cause notice and an opportunity of hearing. Where the prescribed period under Section 110, including permissible extension, had expired and no notice was issued, continued detention was unlawful and release had to follow. The fact that the detained items were personal jewellery further supported relief. The gold chain and gold ring were directed to be released without storage charges. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767822 Detained goods under the Customs Act cannot be retained beyond the statutory period without issuance of a show cause notice and an opportunity of hearing. Where the prescribed period under Section 110, including permissible extension, had expired and no notice was issued, continued detention was unlawful and release had to follow. The fact that the detained items were personal jewellery further supported relief. The gold chain and gold ring were directed to be released without storage charges. Case-Laws Customs Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767822