https://www.taxtmi.com/caselaws?id=797668 Expiry of the maximum statutory period for issuing a show-cause notice under the Customs Act, 1962 makes continued detention of seized goods impermissible, including where the permitted extension period has also elapsed. Further proceedings concerning the seized gold articles cannot continue, and their release remains subject to applicable customs duty and warehousing charges. The seizure particulars record the collective weight of the gold bangle and chain as 233 grams. Warehousing charges are payable only up to 26 November 2025, calculated at the rates applicable on the detention date. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797668 Expiry of the maximum statutory period for issuing a show-cause notice under the Customs Act, 1962 makes continued detention of seized goods impermissible, including where the permitted extension period has also elapsed. Further proceedings concerning the seized gold articles cannot continue, and their release remains subject to applicable customs duty and warehousing charges. The seizure particulars record the collective weight of the gold bangle and chain as 233 grams. Warehousing charges are payable only up to 26 November 2025, calculated at the rates applicable on the detention date. Case-Laws Customs Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797668