HC held that the detention of personal effects is impermissible ...

Customs Detention Invalidated: Personal Effects Must Be Released Due to Missed Show Cause Notice Deadline Under Section 110

May 31, 2025

Case Laws Customs HC

HC held that the detention of personal effects is impermissible due to non-issuance of Show Cause Notice within the prescribed six-month statutory timeline under Section 110 of the Customs Act, 1962. The detained articles shall be released to the Petitioner/authorized signatory within four weeks, subject to verification. The Petitioner must appear for appraisement, and 50% of storage charges shall be paid with an undertaking of re-export. The writ petition is disposed of accordingly, mandating release of goods and compliance with specified procedural requirements.

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HC held that the detention of personal effects is impermissible ...

Customs Detention Invalidated: Personal Effects Must Be Released Due to Missed Show Cause Notice Deadline Under Section 110

May 31, 2025

Case Laws Customs HC

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