https://www.taxtmi.com/caselaws?id=798334 Release of seized goods under Section 110(2) is unavailable where a show-cause notice under Section 124(a) is issued within a validly extended statutory period. The six-month period may be extended under the proviso before its expiry; return is required only if no notice is issued within the original or validly extended period. As the extension preceded expiry of the initial period and the notice was issued before expiry of the extension, release of the detained gold was not warranted. Challenges concerning the extension, waiver and evidentiary status of statements remain for statutory adjudication. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798334 Release of seized goods under Section 110(2) is unavailable where a show-cause notice under Section 124(a) is issued within a validly extended statutory period. The six-month period may be extended under the proviso before its expiry; return is required only if no notice is issued within the original or validly extended period. As the extension preceded expiry of the initial period and the notice was issued before expiry of the extension, release of the detained gold was not warranted. Challenges concerning the extension, waiver and evidentiary status of statements remain for statutory adjudication. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798334