In short: customs (or the Directorate of Revenue Intelligence, DRI) can seize goods, baggage or gold under Section 110 of the Customs Act. You can ask for provisional release on a bond. Customs must issue a show cause notice within six months (extendable by six months), or the goods must be returned. Even confiscated goods can often be redeemed on paying a fine. Appeals go to the Commissioner (Appeals) and then CESTAT.
Seizure and detention
Goods are seized when the officer has reason to believe they are liable to confiscation: undeclared or misdeclared imports, undervaluation, prohibited items, or gold and electronics carried in baggage without declaration. You should receive a seizure memo or panchnama listing what was taken.
Getting goods released
- Provisional release (Section 110A): on a bond and security while the case is decided.
- Six-month limit: under Section 110(2), if no show cause notice is issued within six months of seizure (extended by up to six months only for reasons), the goods must be returned.
- Redemption fine (Section 125): goods ordered to be confiscated can usually be released on paying a fine in place of confiscation, plus duty. For prohibited goods, this is at the officer's discretion.
Show cause notice and adjudication
The notice under Section 124 (for confiscation and penalty) and Section 28 (for duty) sets out the allegations. Reply in writing, ask for copies of the documents relied on, and ask for a personal hearing and to cross-examine witnesses whose statements are used against you. Statements recorded under Section 108 are often central, so retracted or coerced statements should be challenged early.
Customs arrest
Under Section 104, customs officers can arrest for serious offences. Offences involving prohibited goods or evasion of more than ₹50 lakh are cognizable. The person must be told the grounds of arrest and produced before a magistrate. Anticipatory bail is available (Radhika Agarwal, Supreme Court, 2025).
Customs appeals
Appeal to the Commissioner (Appeals) within 60 days of the order (pre-deposit 7.5% of the duty or penalty), then to CESTAT within three months (pre-deposit 10%), then to the High Court or Supreme Court.
Questions people ask
Customs seized my gold at the airport. How do I get it back?
Ask for a copy of the seizure memo, apply for release on payment of duty and a redemption fine, and reply to the show cause notice. Passengers who lived abroad for over a year have a small duty-free jewellery allowance, so the facts matter.
What is the time limit for a customs show cause notice after seizure?
Six months from seizure, extendable by up to six months for sufficient reason. If no notice is issued in time, the goods must be returned.
Can I get seized goods released before the case ends?
Yes, by provisional release under Section 110A on a bond and security fixed by the adjudicating authority.
What is DRI?
The Directorate of Revenue Intelligence is the customs department's intelligence and enforcement wing. It investigates smuggling, undervaluation and duty evasion, with powers under the Customs Act.
How do I appeal a customs order?
File before the Commissioner (Appeals) within 60 days with a 7.5% pre-deposit. A further appeal lies to CESTAT within three months.
Received a GST or customs notice?
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Become a ClientCall +91 81001 21141This guide gives general information about the law in India as on 11 November 2026. It is not legal advice for your situation, and reading it does not create a lawyer-client relationship. Rules and limits change; please take advice on your own facts.