No Notice under Customs Act Section 110(1); Delhi HC Directs Release of Seized Goods

SYM Company Vs Principal Commissioner (Delhi High Court) Introduction: In a recent legal development, SYM Company has approached the Delhi High Court seeking the unconditional release of goods seized under Bills of Entries. The court’s intervention in this matter is based on the contention that, as per Section 110(2) of the Customs Act, no notice regarding the seizure of goods was issued within six months. This article explores the details of the case, the legal provisions invoked, and the court’s directive to the Customs Department for the release of the seized goods. Detailed Ana...