Communicate reason for non-issue of SCN to importer if not issued Within 6 Month of Seizure: HC

Kannan Ramdurai Iyer Vs Commissioner of Customs (Madras High Court)

In the present case the impugned intimation is dated 30.09.2020, signed on 29.09.2020 by the officer. The date of seizure is 06.03.2020 and the periods of six months (original period of seizure) expires on 05.09.2020. The intimation of extension should have been brought to the knowledge of the petitioner on or before 05.09.2020, accompanied by the reasons recorded for the extension. However, by virtue of the relaxation ordinance, such time stands extended to

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