Time Limitation - validity of SCN - whether the SCN given under ...

Show Cause Notice u/s 124 Challenged for Delay Beyond Six-Month Limit Without Extension or Provisional Release.

February 26, 2022

Case Laws Customs HC

Time Limitation - validity of SCN - whether the SCN given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case, admittedly there has been no provisional release of the seized goods. Further extension of six months with the reasoned order by the Principal Commissioner of Customs or Commissioner of Customs also is completely missing. - It is quite unfathomable as to why the time limit is not adhered to and issuance of the show cause notice has been delayed beyond the statutory time period and hence, intervention will be necessary at the end of this Court - HC

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Time Limitation - validity of SCN - whether the SCN given under ...

Show Cause Notice u/s 124 Challenged for Delay Beyond Six-Month Limit Without Extension or Provisional Release.

February 26, 2022

Case Laws Customs HC

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