https://www.taxtmi.com/caselaws?id=43528 The Court allowed the writ petition, directing the return of the seized Rs. 16,100 to the petitioner. The Department's failure to issue a show cause notice within the prescribed time limit under Section 110(2) of the Customs Act rendered their retention of the money unjustified. The Court found the petitioner entitled to the return of the seized amount as the statutory time limit for issuing a show cause notice had lapsed. No costs were awarded in the matter. en-us Tue, 19 Jan 1993 00:00:00 +0530 Fri, 18 Jun 2010 15:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43528 The Court allowed the writ petition, directing the return of the seized Rs. 16,100 to the petitioner. The Department's failure to issue a show cause notice within the prescribed time limit under Section 110(2) of the Customs Act rendered their retention of the money unjustified. The Court found the petitioner entitled to the return of the seized amount as the statutory time limit for issuing a show cause notice had lapsed. No costs were awarded in the matter. Case-Laws Customs Tue, 19 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43528