https://www.taxtmi.com/highlights?id=91793 The HC held that under Sections 110 and 124 of the Customs Act the statutory period for issuance of a show-cause notice is six months from seizure, extendable by a further six months under Section 110(2); a pre-printed waiver of a written SCN cannot substitute compliance with Section 124. Consequent detention of the seized jewellery was declared unlawful and set aside. The petitioner is directed to appear before Customs on 2 September 2025 for release of the gold kada upon payment of warehousing charges applicable as of the date of detention; Customs shall assist with requisite formalities. The petition is disposed of. en-us Fri, 22 Aug 2025 08:33:07 +0530 Fri, 22 Aug 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91793 The HC held that under Sections 110 and 124 of the Customs Act the statutory period for issuance of a show-cause notice is six months from seizure, extendable by a further six months under Section 110(2); a pre-printed waiver of a written SCN cannot substitute compliance with Section 124. Consequent detention of the seized jewellery was declared unlawful and set aside. The petitioner is directed to appear before Customs on 2 September 2025 for release of the gold kada upon payment of warehousing charges applicable as of the date of detention; Customs shall assist with requisite formalities. The petition is disposed of. Highlights Customs Fri, 22 Aug 2025 08:33:07 +0530 https://www.taxtmi.com/highlights?id=91793