Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act

The Delhi High Court has ruled against the petitioner seeking the release of gold bars, citing their failure to respond to a timely Show Cause Notice (SCN) issued under Section 110(2) of the Customs Act. The court emphasized that the petitioner’s non-compliance with the SCN requirements rendered them ineligible for the release of the seized goods. This ruling underscores the importance of timely responses to legal notices in customs cases and the consequences of failing to comply with statutory obligations. The decision highlights the judiciary's role in enforcing procedural discipline in cases involving customs and excise duties.