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    <title>2025 (8) TMI 732 - DELHI HIGH COURT</title>
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    <description>Customs show cause notices were examined for compliance with the limitation period under Section 110 of the Customs Act, 1962, and the dispatch register was accepted as supporting timely issue of the notices. The seized gold chains were not directed to be released immediately, as the Department assured that the goods had not been disposed of and would remain intact during the pending proceedings. The petitioners had filed replies and expressed willingness to pay duty, and the Customs Department was directed to hear them and pass an order in accordance with law, with rights and remedies left open.</description>
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      <description>Customs show cause notices were examined for compliance with the limitation period under Section 110 of the Customs Act, 1962, and the dispatch register was accepted as supporting timely issue of the notices. The seized gold chains were not directed to be released immediately, as the Department assured that the goods had not been disposed of and would remain intact during the pending proceedings. The petitioners had filed replies and expressed willingness to pay duty, and the Customs Department was directed to hear them and pass an order in accordance with law, with rights and remedies left open.</description>
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