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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Seeking release of seized consignment - Section 110 (2) read ...

Customs

March 19, 2021

Seeking release of seized consignment - Section 110 (2) read with the proviso thereto - SCN not issued within six month and further extension of six month sought - The intimation of extension should have been brought to the knowledge of the petitioner on or before 05.09.2020, accompanied by the reasons recorded for the extension. However, by virtue of the relaxation ordinance, such time stands extended to 30.09.2020. However, and admittedly, the intimation has been received by the petitioner only on 07.10.2020, beyond the date stipulated in the proviso to Section 110(2) and the reasons for extension have also not been supplied. - Goods directed to be released - HC

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