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2016 (6) TMI 350 - HC - CustomsSeeking direction for unconditional release of goods imported - seized under panchnama - Non-issuance of SCN to the petitioner till date rather it should have been issued within six months from the date of seizure of goods - Section 110 (2) of the Customs Act, 1962 - Held that:- in view of the various decisions various Courts, the action of the Department in continuing to retain the seized goods of the Petitioner, in respect of which the Petitioner has paid customs duty as assessed, without issuing a SCN within the mandatory time limit in terms of Section 110 (2) of the CA, is unlawful. The Court accordingly directs that the goods seized shall be released unconditionally to the Petitioner immediately and in any event not later than two weeks from today. However, this will not preclude the Department from proceeding to take any further action as permissible to it in law including proceeding against the Petitioner under Section 124 of the CA. - Petition disposed of
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