https://www.taxtmi.com/caselaws?id=44181 Seized goods were held liable to release where no show cause notice for confiscation was issued within six months of seizure under Section 110 of the Customs Act, and no extension of time had been granted. The Court accepted the petitioner's unrebutted case that the statutory period had expired, and in the absence of any supplementary counter affidavit denying that position, the seizure could not be sustained. The seizure order was quashed and the respondents were directed to release the goods. en-us Tue, 26 Sep 1995 00:00:00 +0530 Wed, 23 Jun 2010 16:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44181 Seized goods were held liable to release where no show cause notice for confiscation was issued within six months of seizure under Section 110 of the Customs Act, and no extension of time had been granted. The Court accepted the petitioner's unrebutted case that the statutory period had expired, and in the absence of any supplementary counter affidavit denying that position, the seizure could not be sustained. The seizure order was quashed and the respondents were directed to release the goods. Case-Laws Customs Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44181