https://www.taxtmi.com/caselaws?id=464933 HC held that Customs could not continue to detain a 117-gram gold bar without issuing a SCN within the statutory period under Section 110 of the Customs Act, 1962. Relying on the SC decision in Jatin Ahuja, the court reiterated that the time limit in Section 110(2) governs detention of goods and is distinct from Section 124, and that failure to issue a SCN within this period renders continued detention illegal. Consequently, HC directed release of the detained gold bar to the passenger, subject to fulfilment of conditions imposed by the court, and disposed of the petition. en-us Wed, 20 Nov 2024 00:00:00 +0530 Mon, 24 Nov 2025 18:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464933 HC held that Customs could not continue to detain a 117-gram gold bar without issuing a SCN within the statutory period under Section 110 of the Customs Act, 1962. Relying on the SC decision in Jatin Ahuja, the court reiterated that the time limit in Section 110(2) governs detention of goods and is distinct from Section 124, and that failure to issue a SCN within this period renders continued detention illegal. Consequently, HC directed release of the detained gold bar to the passenger, subject to fulfilment of conditions imposed by the court, and disposed of the petition. Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464933