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Informative

SCN u/s 110 Customs Act cannot be Issued After 1 Year: Delhi HC Directs to Release Detained Goods

Update / Judgement Date

30 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The Delhi High Court ruled that a Show Cause Notice (SCN) under Section 110 of the Customs Act cannot be issued after one year and directed the release of detained goods. This decision clarifies the timelines for customs proceedings. It protects importers from undue delays. The ruling emphasizes procedural fairness. This order provides clarity on customs regulations.