Seizure Extension Not Invoked; Petitioner Entitled to Release of Goods After Expiry on July 11, 2023.

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....Extension of period of seizure - The second extension of two months expired on 11 July 2023. As noted, if the extended period of six months under the proviso to sub-section (2) if was to be invoked, it would have expired on 11 August 2023. - Thus, by operation of law, that is, by application of the provisions of sub-section (2) of Section 110, read with the proviso the seizure of petitioners goods has ceased to operate and has became invalid, which would entitle the petitioner for the release of the goods. - HC....