Customs dept. can't detain imported goods in guise of seizure: Delhi HC

The High Court Of Delhi held that in case, Customs Department does not issue show-cause notice under section 124(a) within six months or within extended period of six months from seizure, goods have to be released to person from whom they have been seized; Custom Department cannot take shelter under device of detention of goods in order to avoid consequences flowing from seizure of goods 

Jatinder Kumar Sachdeva v. Union of India* [2017] 77 taxmann.com 50