No Proof of Forged Signature: Return of Seized Gold Denied Due to Approved Extension Under Customs Law

Naim Ali Mallick Alias Naim Ali Mullick Vs Principal Commissioner of Customs (Preventive) West Bengal And Ors (Calcutta High Court) The Calcutta High Court considered a writ petition seeking a direction to the customs authorities to return seized gold and Indian currency along with 18% interest. The petitioner contended that the seizure, conducted on January 18, 2024, became unlawful because the customs authorities allegedly failed to issue a show-cause notice within six months as mandated under Section 110(2) of the Customs Act, 1962. According to the petitioner, the statutory six-month peri...