https://www.taxtmi.com/caselaws?id=798191 Section 110(2) requires return of seized goods if the notice contemplated by Section 124(a) is not issued within the prescribed or validly extended period. Section 124 permits oral notice and oral representation at the concerned person's request; waiver alone does not remove the statutory notice requirement. Unconditional return of seized gold does not follow merely because no written notice was served where Revenue asserts that an oral notice was issued and contemporaneous material raises disputes over the request, voluntariness, and content of oral proceedings. Such evidentiary disputes require determination by the competent Customs authority rather than writ review. 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=798191 Section 110(2) requires return of seized goods if the notice contemplated by Section 124(a) is not issued within the prescribed or validly extended period. Section 124 permits oral notice and oral representation at the concerned person's request; waiver alone does not remove the statutory notice requirement. Unconditional return of seized gold does not follow merely because no written notice was served where Revenue asserts that an oral notice was issued and contemporaneous material raises disputes over the request, voluntariness, and content of oral proceedings. Such evidentiary disputes require determination by the competent Customs authority rather than writ review. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798191