2026 (2) TMI 138

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....wal, Adv., Mr. Sooraj Sharma, Adv., Mr. Jatin Kochhar, Adv., Mr. Vinay Tripathi, Adv., Mr. Rajat Bector, Adv., Mr. Ankit Handa, Adv., Mr. Upamanyu Ganguly, Adv., Mr. Sahil Chandra, AOR For the Respondent(s): None.   ORDER 1. Delay condoned. 2. Exemption Applications are allowed. 3. These petitions arise from the judgment and order passed by the High Court of Delhi dated 27-08-2....

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....from the possession of the petitioner. 9. The short point involved in this matter is whether the department issued show cause notice under the provisions of Section 110(2) of the Customs Act within the mandatory time period of six months as prescribed therein. 10. The case of the department seems to be that the notice was issued to the petitioner by way of a Gmail on her Id. This fact is ser....