https://www.taxtmi.com/caselaws?id=794584 Limitation under Section 110(2) of the Customs Act is stated to run from the initial seizure, and a show cause notice issued beyond the statutory period is void. A valid seizure under Section 110(1) requires pre-existing objective material and recorded reason to believe; mere custody transfer or general suspicion is insufficient. The note also states that Section 123 burden-shifting arises only after the Department proves foreign origin, that a custodial police statement later retracted has no evidentiary value in customs proceedings, and that proved ancestral ownership defeats confiscation under Sections 111(b) and 111(d) as well as penalties under Sections 112 and 114AA. en-us Thu, 02 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794584 Limitation under Section 110(2) of the Customs Act is stated to run from the initial seizure, and a show cause notice issued beyond the statutory period is void. A valid seizure under Section 110(1) requires pre-existing objective material and recorded reason to believe; mere custody transfer or general suspicion is insufficient. The note also states that Section 123 burden-shifting arises only after the Department proves foreign origin, that a custodial police statement later retracted has no evidentiary value in customs proceedings, and that proved ancestral ownership defeats confiscation under Sections 111(b) and 111(d) as well as penalties under Sections 112 and 114AA. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794584