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    <title>2025 (4) TMI 197 - DELHI HIGH COURT</title>
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    <description>Customs authorities cannot continue to retain seized goods beyond the statutory period for issuing a show cause notice unless a lawful extension is obtained and communicated in accordance with the Customs Act, 1962. The document notes that the seized article was a gold kada weighing 76 grams, the six-month period had expired, and no lawful extension had been shown to have been intimated to the petitioner. Continued detention was therefore impermissible, and the detention was set aside with return of the gold item ordered within four weeks without storage charges.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768283</link>
      <description>Customs authorities cannot continue to retain seized goods beyond the statutory period for issuing a show cause notice unless a lawful extension is obtained and communicated in accordance with the Customs Act, 1962. The document notes that the seized article was a gold kada weighing 76 grams, the six-month period had expired, and no lawful extension had been shown to have been intimated to the petitioner. Continued detention was therefore impermissible, and the detention was set aside with return of the gold item ordered within four weeks without storage charges.</description>
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