https://www.taxtmi.com/caselaws?id=798193 Section 110(2) of the Customs Act requires return of seized goods if notice under Section 124(a) is not issued within the prescribed or validly extended period. Although the first proviso to Section 124 permits oral notice and representation at the concerned person's request, a printed waiver or recital alone does not establish valid oral notice. Disputes over contemporaneous statements, their voluntariness, translation, execution circumstances and CCTV records require evidentiary determination by the competent adjudicating authority. Unconditional release of detained gold and jewellery was therefore declined, pending an independent determination after personal hearing and completion of adjudication within the stipulated period. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798193 Section 110(2) of the Customs Act requires return of seized goods if notice under Section 124(a) is not issued within the prescribed or validly extended period. Although the first proviso to Section 124 permits oral notice and representation at the concerned person's request, a printed waiver or recital alone does not establish valid oral notice. Disputes over contemporaneous statements, their voluntariness, translation, execution circumstances and CCTV records require evidentiary determination by the competent adjudicating authority. Unconditional release of detained gold and jewellery was therefore declined, pending an independent determination after personal hearing and completion of adjudication within the stipulated period. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798193