No SCN Issued Post-Seizure of Goods: Madras HC Orders Customs to Decide Representation Promptly

The Madras High Court has ordered Customs to "decide representation promptly," as "no SCN (Show Cause Notice) was issued post seizure of goods." The court observed that goods were seized, but the Customs department failed to issue a formal Show Cause Notice within the stipulated time, which is mandatory for initiating adjudication proceedings. The court directed the authorities to act promptly on the importer's representation and either issue an SCN or release the goods, ensuring that seized goods are not indefinitely held without proper legal process.