https://www.taxtmi.com/caselaws?id=45802 An extension of retention of seized goods beyond six months under the Customs Act is quasi-judicial and cannot be granted ex parte, because expiry of that period gives the affected person a valuable right to seek return of the goods; the extension order was therefore quashed for want of hearing. A show cause notice under the confiscation provisions must also reflect an open mind and a real opportunity to answer proposed grounds; where the authority had already concluded that the gold was illicitly imported and liable to confiscation, the notice was treated as a foregone conclusion and quashed. The seizure retention order and notice were not sustained, and restoration of the seized gold was directed. en-us Fri, 30 Jul 1971 00:00:00 +0530 Wed, 14 Jul 2010 09:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45802 An extension of retention of seized goods beyond six months under the Customs Act is quasi-judicial and cannot be granted ex parte, because expiry of that period gives the affected person a valuable right to seek return of the goods; the extension order was therefore quashed for want of hearing. A show cause notice under the confiscation provisions must also reflect an open mind and a real opportunity to answer proposed grounds; where the authority had already concluded that the gold was illicitly imported and liable to confiscation, the notice was treated as a foregone conclusion and quashed. The seizure retention order and notice were not sustained, and restoration of the seized gold was directed. Case-Laws Customs Fri, 30 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45802