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Customs - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Extended period of Limitation for issuing SCN - Release of ...


Customs Act Show Cause Notice Deadline Extended Due to COVID-19; High Court Dismisses Petition.

October 13, 2020

Case Laws     Customs     HC

Extended period of Limitation for issuing SCN - Release of seized goods - situation during COVID-19 lockdown - The extended period of limitation upto six months as per the first proviso to Sub Section (2) of Section 110 of the Customs Act stood extended by Section 6 of the above Ordinance till 29.09.2020. This is fortified by the order of the Supreme Court dated 23.03.2020 passed in exercise of powers under Article 142 of the Constitution of India read with Article 141 thereof - Petition dismissed - HC

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