SCNs Issued within Limitation Period: Delhi HC Upholds Customs Action on Seized Gold Chains

The article examines the Delhi High Court’s ruling upholding Customs authorities’ action in issuing show cause notices (SCNs) within the limitation period under the Customs Act. The case concerned seizure of gold chains suspected of smuggling. The petitioner argued procedural delays, but the Court held that SCNs were timely and compliant with Section 110(2) of the Act. The judgment reaffirmed that adherence to statutory limitation preserves the validity of customs actions and protects the state’s revenue interests. It also clarified that importers and traders must maintain proper documentation to avoid confiscation or penalties. The article offers valuable insight into the importance of limitation timelines, procedural correctness, and judicial support for legitimate enforcement under customs law.