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2016 (12) TMI 523 - HC - CustomsRelease of detained goods - gold kara (bracelet) - gold kara (bracelet) was his ancestral jewellery and was owned by him even before leaving for Dubai - Section 110(2) of the Customs Act, 1962 - Held that: - It is only on appraisal of the gold kara (bracelet) that the authorities would be in a position to take a decision whether to seize the goods or not and it is only thereafter that the limitation, as prescribed by sub-Section 2 of Section 110 of the Customs Act, would be triggered. Since the petitioner has not presented himself for appraisal, the seizure has not taken place and, accordingly, there is no question of issuance of any notice under Section 124(a) of the Act - Consequently, the gold kara (bracelet), seized from the petitioner and detained by the respondents, is liable to be returned to the petitioner. The writ petition is allowed. The respondents are directed to unconditionally release the gold kara (bracelet), seized by the respondents under the Detention Receipt dated 11.02.2015, to the petitioner within two weeks from today, on the petitioner presenting a certified copy of this order before the Superintendent of the Warehouse where the gold kara (bracelet) is stored - appeal allowed - decided in favor of appellant-assessee.
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