https://www.taxtmi.com/caselaws?id=797140 Detention of imported goods under Customs control, where clearance cannot occur without permission, is treated as seizure for computing the six-month notice period under Section 110(2) of the Customs Act, 1962. A formal seizure memo is a later procedural step and does not reset the limitation period. Any extension under the proviso must be granted and communicated before expiry of the original six-month period calculated from detention. An extension made after that period is without jurisdiction, requiring return of the seized goods under Section 110(2). en-us Mon, 27 Jul 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797140 Detention of imported goods under Customs control, where clearance cannot occur without permission, is treated as seizure for computing the six-month notice period under Section 110(2) of the Customs Act, 1962. A formal seizure memo is a later procedural step and does not reset the limitation period. Any extension under the proviso must be granted and communicated before expiry of the original six-month period calculated from detention. An extension made after that period is without jurisdiction, requiring return of the seized goods under Section 110(2). Case-Laws Customs Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797140