https://www.taxtmi.com/caselaws?id=771754 Delhi HC held that a show cause notice under Section 110 of the Customs Act must be issued within six months of seizure. The court found it anomalous that Instruction No. 27/2021-Customs allows disposal of seized gold before issuance of show cause notice. HC directed CBIC to reconsider the instruction and ordered completion of show cause notice proceedings within three months. The petition seeking release of gold jewellery was disposed of with these directions. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771754 Delhi HC held that a show cause notice under Section 110 of the Customs Act must be issued within six months of seizure. The court found it anomalous that Instruction No. 27/2021-Customs allows disposal of seized gold before issuance of show cause notice. HC directed CBIC to reconsider the instruction and ordered completion of show cause notice proceedings within three months. The petition seeking release of gold jewellery was disposed of with these directions. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771754