S.110 Customs Act | SCN Cannot Be Issued After One Year, Detention Of Goods Impermissible: Delhi High Court

The Delhi High Court held that a Show Cause Notice (SCN) under Section 110 of the Customs Act cannot be issued after one year of detention of goods, deeming such action impermissible. This ruling emphasizes the importance of adhering to statutory timelines in customs proceedings. It prevents undue delays in issuing SCNs. The decision protects businesses from prolonged uncertainty. It underscores the need for timely action by customs authorities. This order provides clarity on time limits for issuing SCNs.