No SCN in One Year – Delhi HC Orders Release of 84g Gold Chain Seized by Customs

Akmal Usmanov Through Aziza Vs Commissioner of Customs (Delhi High Court) Detention of personal jewellery without issuance of SCN within statutory period u/s 110 of Customs Act was impermissible; goods liable to be released Conclusion: Detention of a foreign national’s 84-gram gold chain by Customs without issuance of a Show Cause Notice ( SCN ) within one year u/s 110 of Customs Act was invalid and the continued detention was impermissible in law. Held: Assessee, filed a petition on behalf of his brother, whose 84-gram gold chain was detained by Customs at IGI Airport, New Delhi, when he ar...