https://www.taxtmi.com/highlights?id=93278 The HC directed that the seized gold chain be released to the Petitioner due to non-compliance with statutory timelines and breach of natural justice by the Customs respondent. Because no show-cause notice was issued within the six-month period (extendable by six months) prescribed under Section 110 and no provisional release occurred, the Court held the statutory consequence requires release. The Petitioner, a resident of Iran, may re-export the gold; release is ordered subject to payment of applicable warehousing charges as of the date of detention. The petition is disposed of accordingly, with the Customs respondent to effect release within one month. en-us Mon, 13 Oct 2025 08:54:01 +0530 Mon, 13 Oct 2025 08:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93278 The HC directed that the seized gold chain be released to the Petitioner due to non-compliance with statutory timelines and breach of natural justice by the Customs respondent. Because no show-cause notice was issued within the six-month period (extendable by six months) prescribed under Section 110 and no provisional release occurred, the Court held the statutory consequence requires release. The Petitioner, a resident of Iran, may re-export the gold; release is ordered subject to payment of applicable warehousing charges as of the date of detention. The petition is disposed of accordingly, with the Customs respondent to effect release within one month. Highlights Customs Mon, 13 Oct 2025 08:54:01 +0530 https://www.taxtmi.com/highlights?id=93278