https://www.taxtmi.com/caselaws?id=462584 Section 110(1) of the Customs Act requires a reason to believe as a condition precedent for seizure. The issues identified also include whether the period for issuing a show-cause notice under Section 124 may be extended without giving the affected person an opportunity to be heard, potentially engaging principles of natural justice. The matters were directed to be listed for consideration on 05 May 2025; no substantive determination on the seizure or extension issues is recorded. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 02 Jul 2025 19:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462584 Section 110(1) of the Customs Act requires a reason to believe as a condition precedent for seizure. The issues identified also include whether the period for issuing a show-cause notice under Section 124 may be extended without giving the affected person an opportunity to be heard, potentially engaging principles of natural justice. The matters were directed to be listed for consideration on 05 May 2025; no substantive determination on the seizure or extension issues is recorded. Case-Laws Customs Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462584