https://www.taxtmi.com/caselaws?id=472477 Under the Customs Act, 1962, issuance of a show cause notice for detained goods is an independent statutory requirement. A passenger's failure to attend appraisement cannot justify deferring or withholding that notice. Continued detention of seized goods without issuing the required show cause notice is contrary to law, irrespective of the passenger's nonappearance for appraisement. en-us Wed, 16 Jul 2025 00:00:00 +0530 Wed, 14 Oct 2026 06:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472477 Under the Customs Act, 1962, issuance of a show cause notice for detained goods is an independent statutory requirement. A passenger's failure to attend appraisement cannot justify deferring or withholding that notice. Continued detention of seized goods without issuing the required show cause notice is contrary to law, irrespective of the passenger's nonappearance for appraisement. Case-Laws Customs Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472477