Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC held that under Sections 110 and 124 of the Customs Act the statutory period for issuance of a show-cause notice is six months from seizure, extendable by a further six months under Section 110(2); a pre-printed waiver of a written SCN cannot substitute compliance with Section 124. Consequent detention of the seized jewellery was declared unlawful and set aside. The petitioner is directed to appear before Customs on 2 September 2025 for release of the gold kada upon payment of warehousing charges applicable as of the date of detention; Customs shall assist with requisite formalities. The petition is disposed of.
The HC held that under Sections 110 and 124 of the Customs Act the statutory period for issuance of a show-cause notice is six months from seizure, extendable by a further six months under Section 110(2); a pre-printed waiver of a written SCN cannot substitute compliance with Section 124. Consequent detention of the seized jewellery was declared unlawful and set aside. The petitioner is directed to appear before Customs on 2 September 2025 for release of the gold kada upon payment of warehousing charges applicable as of the date of detention; Customs shall assist with requisite formalities. The petition is disposed of.
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