https://www.taxtmi.com/caselaws?id=786107 Failure to issue a show cause notice within the statutory sixmonth seizure period bars adjudication under the seizure time limit, so the seizure is vacated and goods must be released. A prior waiver of notice does not revive jurisdiction once the sixmonth limit expires. Release in rem is distinct from in personam proceedings; departmental action against persons may continue only if a law or notified BIS standard or a statutory control order is shown to prohibit the imports. Circulars imposing additional NOC requirements without statutory backing cannot sustain detention. Appeal dismissed and goods ordered released. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786107 Failure to issue a show cause notice within the statutory sixmonth seizure period bars adjudication under the seizure time limit, so the seizure is vacated and goods must be released. A prior waiver of notice does not revive jurisdiction once the sixmonth limit expires. Release in rem is distinct from in personam proceedings; departmental action against persons may continue only if a law or notified BIS standard or a statutory control order is shown to prohibit the imports. Circulars imposing additional NOC requirements without statutory backing cannot sustain detention. Appeal dismissed and goods ordered released. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786107