https://www.taxtmi.com/caselaws?id=470824 Release of a seized gold chain pending completion of a customs investigation was addressed through procedural safeguards. The Customs Department was required to continue the investigation, record statements subject to specified safeguards, issue a show-cause notice within the statutory period, and provide an opportunity to submit a reply and receive a personal hearing before reasoned adjudication. The matter therefore required completion of the statutory customs process with procedural fairness before final determination of the seizure. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470824 Release of a seized gold chain pending completion of a customs investigation was addressed through procedural safeguards. The Customs Department was required to continue the investigation, record statements subject to specified safeguards, issue a show-cause notice within the statutory period, and provide an opportunity to submit a reply and receive a personal hearing before reasoned adjudication. The matter therefore required completion of the statutory customs process with procedural fairness before final determination of the seizure. Case-Laws Customs Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470824