Seized goods liable to be returned back due to non-issuance of notice u/s. 124 of the Customs Act

Shubhangi Gupta Vs Commissioner of Customs & Ors. (Delhi High Court) Delhi High Court held that in terms of Section 110(2) of the Customs Act, the seized goods are required to be returned, if a notice under Section 124 of the Act is not issued within the period as prescribed. Facts-The petitioner vide the present petition has prayed to issue a writ in the nature of mandamus or any other order or direction thereby, quashing and setting aside the impugned detention receipt dated 02.01.2024, as the same is harsh, unfair, illegal, absurd and therefore non-est beyond the expiry of six months i....