Customs Detention Invalidated: Personal Effects Must Be Released Due to Missed Show Cause Notice Deadline Under Section 110

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....HC held that the detention of personal effects is impermissible due to non-issuance of Show Cause Notice within the prescribed six-month statutory timeline under Section 110 of the Customs Act, 1962. The detained articles shall be released to the Petitioner/authorized signatory within four weeks, subject to verification. The Petitioner must appear for appraisement, and 50% of storage charges shall be paid with an undertaking of re-export. The writ petition is disposed of accordingly, mandating release of goods and compliance with specified procedural requirements.....