Provisional release u/s 110A of seized object won’t extend time limit for issuing SCN in Pre-2018 Cases

Union of India & Ors. Vs Jatin Ahuja (Supreme Court of India) Conclusion: Supreme Court upheld a Delhi High Court order directing release of an imported Maserati car seized by DRI on failure to issue a show-cause notice within time prescribed under section 110 (2) of Customs Act, 1962 as section 110A functions as an interim arrangement to allow release of goods, including perishable or fast-moving items, but does not in any way impede or limit the mandatory time limit in Section 110(2). Held: In the instant case, there was a seizure of a brand-new Maserati Quattroporte 4.2 Automatic car on...