https://www.taxtmi.com/caselaws?id=782852 HC held that continued detention of petitioner's seized gold chain was illegal due to non-issuance of SCN within the statutory time under Section 110 of the Customs Act. The Court noted that the maximum permissible period of six months, extendable by a further six months with recorded reasons, had fully expired, and no SCN could now be validly issued. Consequently, the seizure could not be sustained and retention of the gold chain was impermissible. HC directed Customs to release the gold chain to the petitioner, subject to fulfillment of specified conditions, and disposed of the petition. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782852 HC held that continued detention of petitioner's seized gold chain was illegal due to non-issuance of SCN within the statutory time under Section 110 of the Customs Act. The Court noted that the maximum permissible period of six months, extendable by a further six months with recorded reasons, had fully expired, and no SCN could now be validly issued. Consequently, the seizure could not be sustained and retention of the gold chain was impermissible. HC directed Customs to release the gold chain to the petitioner, subject to fulfillment of specified conditions, and disposed of the petition. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782852