Unconditional release of seized jewellery due to absence of Section 110 show-cause notice; only customs duty and warehousing charges payable

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Full Text of the Document

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....The HC directed unconditional release of the seized jewellery (one gold kada and one gold chain) to the Petitioner, holding that in absence of a show-cause notice under Section 110 of the Customs Act the goods must be released; release is subject only to payment of applicable customs duty. No redemption fine, penalty or interest shall be levied. Warehousing charges shall be recovered calculated at rates prevailing on the date of detention. The Petitioner is ordered to appear before the Customs Department on 18 November 2025 at 11:00 AM in person or through an authorised representative, the latter to be evidenced by prior communication; petition disposed of.....