https://www.taxtmi.com/caselaws?id=46632 The appeal focused on the legality of the detention and seizure of goods under section 110(1) of the Customs Act, 1962, the validity of the show cause notice issued under section 124, and the entitlement of the appellants to the return of the seized goods under section 110(2). The Court held that the detention amounted to seizure, and since the show cause notice was not issued within the statutory period, the appellants were entitled to the return of the goods. The appeal was allowed, the original order was set aside, and the goods were to be released to the appellants without costs. en-us Wed, 24 Apr 2002 00:00:00 +0530 Fri, 23 Jul 2010 10:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46632 The appeal focused on the legality of the detention and seizure of goods under section 110(1) of the Customs Act, 1962, the validity of the show cause notice issued under section 124, and the entitlement of the appellants to the return of the seized goods under section 110(2). The Court held that the detention amounted to seizure, and since the show cause notice was not issued within the statutory period, the appellants were entitled to the return of the goods. The appeal was allowed, the original order was set aside, and the goods were to be released to the appellants without costs. Case-Laws Customs Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46632