No Seizure Extension Notice Provided before Conclusion of Six-Month Period: Delhi HC Orders Release of Spectacles and Frames

The Delhi High Court has ordered the release of spectacles and frames seized by authorities, as no seizure extension notice was provided before the conclusion of the six-month period. The court emphasized the importance of adhering to procedural requirements. This decision protects the rights of assessees. The ruling ensures that seizure powers are not misused.