Customs SCN Extension Under Section 110 Valid Only if Approved Before 6-Month Expiry

Mohammad Rashid Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court heard a petition filed by Mohammad Rashid seeking the release of a gold bar weighing 117 grams, which had been detained by Customs authorities on 8th April 2025, upon his arrival from Saudi Arabia. A detention receipt was issued the same day. The petitioner argued that the six-month period under Section 110(2) of the Customs Act, 1962, had elapsed without issuance of a show-cause notice, thereby mandating release of the goods, relying on the Supreme Court ruling in Union of India v. Jatin AhujaPlease become a Premium member. If you are already a Premium member, login here to access the full content.