https://www.taxtmi.com/caselaws?id=780488 SC held that where goods are seized under Section 110(1) of the Customs Act and no notice under Section 124(a) is issued within six months, the consequence under Section 110(2) is mandatory: the goods must be returned to the person from whose possession they were seized, unless the competent authority validly extends the period by a further six months with recorded reasons and prior intimation. SC clarified that Section 110(2) only prescribes a time limit for retention of seized goods, not for issuance of show-cause notice under Section 124; both provisions operate in distinct fields. As the requirements were not met, all eleven Revenue appeals were dismissed and the two assessee appeals against the Bombay HC judgment were allowed. en-us Thu, 11 Sep 2025 00:00:00 +0530 Wed, 19 Nov 2025 17:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780488 SC held that where goods are seized under Section 110(1) of the Customs Act and no notice under Section 124(a) is issued within six months, the consequence under Section 110(2) is mandatory: the goods must be returned to the person from whose possession they were seized, unless the competent authority validly extends the period by a further six months with recorded reasons and prior intimation. SC clarified that Section 110(2) only prescribes a time limit for retention of seized goods, not for issuance of show-cause notice under Section 124; both provisions operate in distinct fields. As the requirements were not met, all eleven Revenue appeals were dismissed and the two assessee appeals against the Bombay HC judgment were allowed. Case-Laws Customs Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780488