2026 (8) TMI 1542

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....g the review petition. For the reasons stated in the applications, the delay is condoned. 4. Applications are disposed of. REVIEWPET. 56/2026 and CMAPPL. 6258/2026 5. This review petition has been filed on behalf of the Customs Department seeking review of the order dated 26th November, 2025 and for seeking clarifications on certain aspects. 6. Firstly, in respect of the weight of the seized gold articles, it is submitted that the actual collective weight of the seized gold bangle and gold chain is 233 grams and the same has been wrongly recorded as 273 grams. 7. Secondly, it is prayed by the Customs Department that it be clarified that with respect to the observation made in Paragraph 9 of the order dated 26th November, 2025....

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....d, it is mandatory to issue a SCN and afford a hearing to the Petitioner. The time prescribed under Section 110 of The Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Customs Department for issuing the SCN. In this case, the one year period itself has elapsed, thus no SCN can be issued. The detention is therefore impermissible and the detained articles of the Petitioner are directed to be released to the Petitioner. 10. Accordingly, the Customs Department shall release the gold jewellery to the Petitioner subject to the following terms: (i) The applicable customs duty shall be paid by the Petitioner. (ii)....