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Custom Duty

Passenger’s non-appearance cannot prevent issuance of Customs SCN

Case Law Details

Case Name
Gurpreet Singh Sonik Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Advertisement Gurpreet Singh Sonik Vs Commissioner of Customs (Delhi High Court) The Delhi High Court has ruled against the Customs Department in a case concerning the seizure of a gold chain from a passenger. The court, in the case of Gurpreet Singh Sonik vs Commissioner of Customs, held that the department’s failure to issue a Show Cause Notice (SCN) within the statutory time limit of six months, or a one-year extended period, invalidates the continued detention of the goods. The case originated with Gurpreet Singh Sonik, who was traveling from Bangkok to India on March 13, 2024. Cu...
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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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