https://www.taxtmi.com/caselaws?id=768210 Continued detention of a seized gold kada was considered impermissible where the customs authorities had not issued a show cause notice within the statutory period under Section 110 of the Customs Act, 1962. The weight and nature of the item were treated as relevant to its character as personal jewellery, supporting release as a personal effect. On that basis, the article notes that the kada was directed to be released to the petitioner within four weeks and that storage charges were waived. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768210 Continued detention of a seized gold kada was considered impermissible where the customs authorities had not issued a show cause notice within the statutory period under Section 110 of the Customs Act, 1962. The weight and nature of the item were treated as relevant to its character as personal jewellery, supporting release as a personal effect. On that basis, the article notes that the kada was directed to be released to the petitioner within four weeks and that storage charges were waived. Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768210