2025 (9) TMI 823

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....Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Mr. Raghav Bakshi & Ms. Shreya Lamba, Advs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, seeking release of one gold chain weighing 50 grams and two iPhones 14 Pro Max (hereinafter, "seized goods") of the Petitioner seized by the Customs Department....

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....perused the documents placed on record. It has already been held by this Court that the non-appearance for appraisement would not extend the time for issuance of the SCN under Section 110 of the Customs Act, 1962. This Court in W.P.(C) 9951 of 2025 titled Dhiren v. Commissioner of Customs vide order dated 16th July, 2025, has held as under: "4. It is the grievance of the Petitioner that n....

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....y to issue a SCN and afford a hearing to the Petitioner. The time prescribed under Section 110 of the Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Customs Department for issuing the SCN. In this case, the one year period itself has elapsed, thus no SCN can be issued at this stage. The ....