https://www.taxtmi.com/caselaws?id=782788 HC allowed the writ petition, holding that seizure of gold coins weighing 48 grams and continued retention without issuance of a Show Cause Notice under Section 124 of the Customs Act violated statutory mandate and principles of natural justice. Relying on precedent that Section 110(2) requires return of seized goods if no notice is issued within the prescribed period, and that "oral" SCN has no legal sanctity, the HC held the coins must be released. As no SCN was issued, no oral hearing held, and the coins remained with Customs, the Department was directed to release the seized goods to the petitioner subject to fulfillment of prescribed conditions, and the petition was disposed of. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782788 HC allowed the writ petition, holding that seizure of gold coins weighing 48 grams and continued retention without issuance of a Show Cause Notice under Section 124 of the Customs Act violated statutory mandate and principles of natural justice. Relying on precedent that Section 110(2) requires return of seized goods if no notice is issued within the prescribed period, and that "oral" SCN has no legal sanctity, the HC held the coins must be released. As no SCN was issued, no oral hearing held, and the coins remained with Customs, the Department was directed to release the seized goods to the petitioner subject to fulfillment of prescribed conditions, and the petition was disposed of. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782788