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Detention Invalid as Customs Fails to Issue SCN Within Statutory Period: Delhi HC

Case Law Details

Case Name
Mohammad Arham Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Advertisement Mohammad Arham Vs Commissioner of Customs (Delhi High Court) The Delhi High Court addressed a petition filed by Mohammad Arham, seeking the release of gold bangles detained by customs officials at Terminal 3, IGI Airport, New Delhi. The petitioner, a minor at the time of detention on January 24, 2024, had two yellow bangles, weighing 50 grams, recovered from him as he passed through the Green Channel. The court noted that over a year had elapsed since the detention, and the customs department had failed to issue a show cause notice within the stipulated six-month period, as ma...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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