Seizure of goods: six month statutory limit for issuing show cause notice is mandatory despite provisional release.
The six month limit in Section 110(2) for issuing a show cause notice after seizure under Section 110(1) is mandatory; only a single six month extension under the first proviso is permissible. Provisional release under Section 110A does not suspend, extend or neutralise that time bar. The 2018 second proviso making the six month rule inapplicable where provisional release is ordered is a substantive change and does not validate pre amendment seizures prolonged without notice.