https://www.taxtmi.com/caselaws?id=798192 Section 110(2) of the Customs Act requires return of seized goods if notice under Section 124(a) is not issued within the prescribed period, subject to statutory extension. Although Section 124 generally requires written notice, it permits oral notice at the concerned person's request. Where the Department asserts that an oral show cause notice was issued and the affected person disputes its issuance, voluntariness, and evidentiary basis, those factual issues require statutory adjudication. Unconditional release of seized gold is therefore not warranted at the writ stage before an Order-in-Original and a hearing by the adjudicating authority. 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=798192 Section 110(2) of the Customs Act requires return of seized goods if notice under Section 124(a) is not issued within the prescribed period, subject to statutory extension. Although Section 124 generally requires written notice, it permits oral notice at the concerned person's request. Where the Department asserts that an oral show cause notice was issued and the affected person disputes its issuance, voluntariness, and evidentiary basis, those factual issues require statutory adjudication. Unconditional release of seized gold is therefore not warranted at the writ stage before an Order-in-Original and a hearing by the adjudicating authority. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798192