https://www.taxtmi.com/caselaws?id=44398 Non-compliance with Section 110(2) of the Customs Act, 1962 invalidated the continued retention of seized goods where no show-cause notice was issued within six months of seizure and no valid extension of time was granted by the Collector. The seizure occurred on 24-12-1993, but notice was issued only on 13-9-1994, beyond the statutory period. In the absence of an extension on sufficient cause, the authorities were bound to return the goods to the person from whom they were seized, or, if the goods had already been sold, to pay their assessed value with interest. en-us Thu, 04 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 10:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44398 Non-compliance with Section 110(2) of the Customs Act, 1962 invalidated the continued retention of seized goods where no show-cause notice was issued within six months of seizure and no valid extension of time was granted by the Collector. The seizure occurred on 24-12-1993, but notice was issued only on 13-9-1994, beyond the statutory period. In the absence of an extension on sufficient cause, the authorities were bound to return the goods to the person from whom they were seized, or, if the goods had already been sold, to pay their assessed value with interest. Case-Laws Customs Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44398