https://www.taxtmi.com/caselaws?id=779763 HC directed unconditional release of the seized gold chain because Customs failed to issue a show-cause notice within the statutory period under Section 110, violating principles of natural justice. As no provisional release occurred and the prescribed six-month period (extendable by six months) lapsed, the chain must be returned to the petitioner for re-export. Release is subject to payment of applicable warehousing charges as of the detention date and must occur within one month. Petition disposed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779763 HC directed unconditional release of the seized gold chain because Customs failed to issue a show-cause notice within the statutory period under Section 110, violating principles of natural justice. As no provisional release occurred and the prescribed six-month period (extendable by six months) lapsed, the chain must be returned to the petitioner for re-export. Release is subject to payment of applicable warehousing charges as of the detention date and must occur within one month. Petition disposed. Case-Laws Customs Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779763