https://www.taxtmi.com/caselaws?id=798336 Customs seizure safeguards under Sections 110(2) and 124 operate on the applicable factual and procedural record; they do not justify unconditional return of detained jewellery where customs liability and baggage treatment remain disputed. Article 226 relief is discretionary and may be refused for unexplained delay, suppression of material facts, and factual disputes requiring statutory adjudication. A contemporaneous Section 108 statement recording non-declaration, acceptance of appraisement, and waiver of written notice and personal hearing materially affects the claim. Article 300A does not require release while lawful customs proceedings continue. Appraisement and consequential proceedings must therefore be completed under the Customs Act. en-us Thu, 03 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798336 Customs seizure safeguards under Sections 110(2) and 124 operate on the applicable factual and procedural record; they do not justify unconditional return of detained jewellery where customs liability and baggage treatment remain disputed. Article 226 relief is discretionary and may be refused for unexplained delay, suppression of material facts, and factual disputes requiring statutory adjudication. A contemporaneous Section 108 statement recording non-declaration, acceptance of appraisement, and waiver of written notice and personal hearing materially affects the claim. Article 300A does not require release while lawful customs proceedings continue. Appraisement and consequential proceedings must therefore be completed under the Customs Act. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798336