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Customs - Highlights / Catch Notes

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Unconditional Release of imported goods - SCN not issued within ...


Unconditional release of imported goods denied; Section 110(2) Customs Act examined for timely Show Cause Notice issuance.

August 19, 2019

Case Laws     Customs     HC

Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the provisional release order of goods was made in terms of second proviso to Section 110(2) before expiry of six months, no valuable right of the Petitioner had yet accrued for seeking unconditional release of the goods

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