https://www.taxtmi.com/caselaws?id=782851 HC allowed the writ petition challenging detention of seized gold jewellery. It held that the items were brand-new gold ornaments brought from abroad and not used personal jewellery. Applying the interpretation of Sections 110 and 124 of the Customs Act, 1962, the HC held that the statutory period of six months, extendable to a maximum of one year, for issuance of notice had expired without any SCN being issued. Consequently, further detention of the seized goods was impermissible in law. The Customs authorities were directed to release the seized gold chain and kada to the petitioner, subject to fulfillment of stipulated conditions, and the petition was disposed of. 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=782851 HC allowed the writ petition challenging detention of seized gold jewellery. It held that the items were brand-new gold ornaments brought from abroad and not used personal jewellery. Applying the interpretation of Sections 110 and 124 of the Customs Act, 1962, the HC held that the statutory period of six months, extendable to a maximum of one year, for issuance of notice had expired without any SCN being issued. Consequently, further detention of the seized goods was impermissible in law. The Customs authorities were directed to release the seized gold chain and kada to the petitioner, subject to fulfillment of stipulated conditions, and the petition was disposed of. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782851