https://www.taxtmi.com/caselaws?id=781996 HC held the continued detention of petitioner's 54-gram gold chain by Customs to be illegal due to non-issuance of a Show Cause Notice (SCN) and absence of a valid written waiver under Section 124 of the Customs Act, 1962. Relying on prior HC precedents, the court ruled that an oral waiver of SCN and personal hearing cannot be recognized in law. As the statutory six-month period under Section 110 had expired without any extension being sought, further seizure was impermissible. HC directed release of the gold chain to the petitioner for re-export, subject to payment of warehousing charges, and disposed of the petition. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 09:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781996 HC held the continued detention of petitioner's 54-gram gold chain by Customs to be illegal due to non-issuance of a Show Cause Notice (SCN) and absence of a valid written waiver under Section 124 of the Customs Act, 1962. Relying on prior HC precedents, the court ruled that an oral waiver of SCN and personal hearing cannot be recognized in law. As the statutory six-month period under Section 110 had expired without any extension being sought, further seizure was impermissible. HC directed release of the gold chain to the petitioner for re-export, subject to payment of warehousing charges, and disposed of the petition. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781996