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Customs - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Seizure of Gold - smuggling of gold - Extension of period for ...

Case Laws     Customs

February 16, 2024

Seizure of Gold - smuggling of gold - Extension of period for issuance of show cause notice - "sufficient cause" for extension - The court examines the reasons recorded in the impugned communication and finds that they relate to the delay in investigation due to key persons being at large and the necessity for further investigation. The court concludes that reasons were indeed recorded in writing and that they are germane to the extension.

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