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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act: Issue Show Cause Notice within 6 Months of Seizure or Return Goods; Extensions Require Sufficient Cause.</h1> The circular addresses the necessity of issuing a Show Cause Notice (SCN) under Section 124 of the Customs Act, 1962, within six months of seizing goods, or within an extended period if granted by the Commissioner. If this is not done, the seized goods must be returned to the owner, as per Section 110(2). The Commissioner can extend the period, but only with sufficient cause. The circular emphasizes prompt investigation and issuance of SCN to prevent complications, like difficulties in collecting duties, fines, or penalties. Any deviation from these procedures is considered serious due to potential revenue loss.
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