Failure to Issue Show-Cause Notice Within Extended Period Under Section 110(2) Invalidates Customs Seizure of Mulberry Raw Silk

CESTAT dismissed Revenue's appeal regarding detained Mulberry Raw Silk. The goods were seized in 2016 on grounds that documentation was unavailable with premises caretaker. Revenue failed to issue show-cause notice within the extended six-month period under Section 110(2) of Customs Act as existed at seizure time. The tribunal rejected Revenue's reliance on 2018 amendments to justify actions taken in 2016. Consequently, no proceedings could be sustained against the respondent, who was entitled to unconditional release of the detained goods, return of personal bond, and bank guarantee. .....

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