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Customs - Highlights / Catch Notes

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Customs officials seized gold jewelry from petitioners on ...


Customs authorities illegally retained seized gold jewelry beyond statutory limit, Court orders immediate release to owners.

Case Laws     Customs

August 23, 2024

Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of seizure, failing which seized goods must be returned. Show cause notice was dispatched on 25-08-2023, beyond six-month period which lapsed on 22/23-08-2023. High Court held retention of seized jewelry by Customs officials illegal, violating Section 110(2). Writ petition allowed, directing respondents to forthwith release seized gold jewelry to petitioners.

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