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Expiry of the period for issuing a show-cause notice precluded...

Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.

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Customs August 26, 2026 Case Laws HC
Expiry of the period for issuing a show-cause notice precluded further departmental proceedings concerning detained gold articles, as additional action would prolong the matter and cause undue harassment. The recorded collective weight of the gold bangle and chain in the release order was corrected. Release remained subject to payment of applicable customs duty and warehousing charges, but those charges were limited to the period ending on the original release order. Release also remained subject to any order passed in a pending Supreme Court SLP.

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Acts Income Tax