Court Orders Return of Seized Gold Bangle Due to Delay in Show Cause Notice Under Customs Act.

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....Seeking release/return of gold bangle- Issuance of SCN after 3 months of seizure - The High Court of Meghalaya heard a case regarding the seizure of a gold bangle under the Customs Act. The petitioner sought the return of the seized item due to a delay in receiving the show cause notice, which violated the statutory provisions. Despite attempts to justify the delay, the court ruled in favor of the petitioner, emphasizing the mandatory nature of the notice period and the need for compliance with legal provisions. The court's decision highlighted the independence of Sections 110 and 124 of the Customs Act and their respective implications.....