https://www.taxtmi.com/highlights?id=91751 The HC allowed the writ petition and quashed the continued detention of the petitioner's gold chain (84 g), directing its release. The court found no show-cause notice had been issued within the statutory period under s.110 of the Customs Act, 1962, and that personal hearing afforded after filing did not cure the statutory omission. As the article falls within baggage entitlements for an eligible foreign passenger and more than one year elapsed without issuance of a show-cause notice (and no lawful extension obtained), the detention was held impermissible as violative of principles of natural justice. Petition disposed; detained goods to be released in favour of the petitioner. en-us Thu, 21 Aug 2025 08:35:53 +0530 Thu, 21 Aug 2025 08:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91751 The HC allowed the writ petition and quashed the continued detention of the petitioner's gold chain (84 g), directing its release. The court found no show-cause notice had been issued within the statutory period under s.110 of the Customs Act, 1962, and that personal hearing afforded after filing did not cure the statutory omission. As the article falls within baggage entitlements for an eligible foreign passenger and more than one year elapsed without issuance of a show-cause notice (and no lawful extension obtained), the detention was held impermissible as violative of principles of natural justice. Petition disposed; detained goods to be released in favour of the petitioner. Highlights Customs Thu, 21 Aug 2025 08:35:53 +0530 https://www.taxtmi.com/highlights?id=91751