https://www.taxtmi.com/caselaws?id=783546 Failure to issue a show cause notice within the mandatory period under s.110(2) of the Customs Act, 1962 was held to vitiate continued retention of seized Indian currency. The HC ruled that once seizure is effected under s.110(1), strict compliance with s.110(2) is compulsory irrespective of whether the currency was seized from a passenger or otherwise; non-issuance of SCN within time disentitles the department from keeping the seizure alive. The HC further accepted the claimant's ownership based on contemporaneous tax returns and balance sheet, noting the carrier was the claimant's father and this relationship was undisputed. The seizure memo was quashed and the currency was ordered to be returned within eight weeks. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783546 Failure to issue a show cause notice within the mandatory period under s.110(2) of the Customs Act, 1962 was held to vitiate continued retention of seized Indian currency. The HC ruled that once seizure is effected under s.110(1), strict compliance with s.110(2) is compulsory irrespective of whether the currency was seized from a passenger or otherwise; non-issuance of SCN within time disentitles the department from keeping the seizure alive. The HC further accepted the claimant's ownership based on contemporaneous tax returns and balance sheet, noting the carrier was the claimant's father and this relationship was undisputed. The seizure memo was quashed and the currency was ordered to be returned within eight weeks. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783546