Delhi HC: Extension to Issue SCN U/S 110 of The Customs Act Must be Granted Before Six Months Expire - 26.11.2025

Delhi High Court clarified that the six-month extension permitted under Section 110 of the Customs Act, 1962 for issuing a show-cause notice after goods are detained must be granted before the initial six-month period expires, and cannot be invoked once that time window has lapsed.

Tags : Customs Act Extension Notice

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