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Customs - Highlights / Catch Notes

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Seeking release of seized gold - no show cause notice for ...


Court Orders Return of Seized Gold Chain Due to Customs' Failure to Issue Timely Show Cause Notice Under Required Law.

February 14, 2024

Case Laws     Customs     HC

Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act permitting the detention of goods instead of their seizure. It notes that the customs authorities cannot circumvent the statutory requirements by resorting to detention. - Citing previous judgments, the court affirms that failure to issue a show cause notice within the statutory period specified in Section 110(2) of the Act entitles the person from whom the goods were seized to their return.

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