Extension to Issue SCN Under Section 110 of the Customs Act Must Be Granted Before Expiry of Initial Six-Month Period: Delhi High Court
The Delhi High Court on 18th November 2025 delivered a crucial ruling involving the detention of a gold bar belonging to Mohammad Rashid. The case arose after the Customs Authorities detained a 117-gram gold bar from the Petitioner on 8th April 2025 at IGI Airport, Delhi, when he arrived from Saudi Arabia. A detention receipt was issued the same day, but the dispute later centered around the statutory time limit…
