https://www.taxtmi.com/caselaws?id=783874 Detention of seized gold was challenged on the ground that no SCN was issued, violating natural justice and Section 110 of the Customs Act, 1962. The HC held that, following SC's ruling, issuance of an SCN and grant of hearing are mandatory within six months, extendable by a further six months on compliance with statutory formalities; once the one-year outer limit lapses, no SCN can be issued and continued detention becomes impermissible. Although the item was found to be raw gold bent as a kada and not personal jewellery, the absence of a timely SCN rendered detention untenable. The goods were directed to be released subject to payment of applicable customs duty and warehousing charges as on the date of detention. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783874 Detention of seized gold was challenged on the ground that no SCN was issued, violating natural justice and Section 110 of the Customs Act, 1962. The HC held that, following SC's ruling, issuance of an SCN and grant of hearing are mandatory within six months, extendable by a further six months on compliance with statutory formalities; once the one-year outer limit lapses, no SCN can be issued and continued detention becomes impermissible. Although the item was found to be raw gold bent as a kada and not personal jewellery, the absence of a timely SCN rendered detention untenable. The goods were directed to be released subject to payment of applicable customs duty and warehousing charges as on the date of detention. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783874