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    <title>2025 (11) TMI 882 - DELHI HIGH COURT</title>
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    <description>HC held the seizure amounted to detention under s.110, Customs Act, requiring issuance of an SCN and a hearing; absent an SCN, detention violated natural justice. Relying on the Supreme Court precedent in Jatin Ahuja, the court noted the prescribed six-month period (with a possible further six-month extension if formalities complied with) had expired, and, as more than one year had passed, no SCN could now be issued. The detained 50-gram gold bar was ordered released and the petition disposed.</description>
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      <description>HC held the seizure amounted to detention under s.110, Customs Act, requiring issuance of an SCN and a hearing; absent an SCN, detention violated natural justice. Relying on the Supreme Court precedent in Jatin Ahuja, the court noted the prescribed six-month period (with a possible further six-month extension if formalities complied with) had expired, and, as more than one year had passed, no SCN could now be issued. The detained 50-gram gold bar was ordered released and the petition disposed.</description>
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