https://www.taxtmi.com/caselaws?id=781413 Section 110(2) of the Customs Act requires issuance of a show-cause notice within six months of seizure, subject to a further extension of up to six months where reasons are recorded in writing and the affected person is informed before the initial period expires. Failure to issue the notice within the permissible period requires release of the seized goods; a deficient extension cannot be cured retrospectively. Section 110A provides an interim-release mechanism but does not displace this time-bound obligation. Release may be conditioned on payment of applicable customs duty and proportionate warehousing charges, while penalties, interest and redemption fine may be waived where procedural non-compliance has caused unlawful detention. en-us Mon, 10 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781413 Section 110(2) of the Customs Act requires issuance of a show-cause notice within six months of seizure, subject to a further extension of up to six months where reasons are recorded in writing and the affected person is informed before the initial period expires. Failure to issue the notice within the permissible period requires release of the seized goods; a deficient extension cannot be cured retrospectively. Section 110A provides an interim-release mechanism but does not displace this time-bound obligation. Release may be conditioned on payment of applicable customs duty and proportionate warehousing charges, while penalties, interest and redemption fine may be waived where procedural non-compliance has caused unlawful detention. Case-Laws Customs Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781413