Read all Latest Updates on and about Section 124 of the Customs Act

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Customs Duty on Gold: Delhi HC Upholds Mandate u/s 110(2) of Customs Act, Directs Release of Seized Gold Due to Non-Issuance of SCN [Read Order]

The Delhi High Court has issued directions to the Customs Department for the release of a detained gold bar, subject to the payment of applicable...

58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing...

Discrepancy Between Statements and Bills of Entry Cannot Be a Ground to Reject Genuine Bills of...

Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VI]

Gold Kada Worn by Sikh Man Is Personal Effect: Delhi HC Orders Customs to Release Detained Kada

Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]

In a recent case, the Delhi High Court set aside a customs order that detained goods, holding that if an oral SCN waiver has to be agreed to by the person concerned, the same ought to be in the form...

Standard Form for Waiver of SCN and Personal Hearing Not a Substitute for Statutory Obligation: Delhi HC rules Seizure Without SCN Illegal [Read Order]

In a recent ruling, the Delhi High Court ordered the release of goods detained by customs authorities. The court cited a failure to issue a proper show cause notice as required under Section 124 of...

Affidavit Filing by Commissioner of Customs Doesn't Prevent Lower-Ranked Officer from Issuing and Adjudicating SCN: Delhi HC dismisses Petition [Read Order]

The Delhi High Court dismissed the petition seeking direction to adjudication of the Show Cause Notice ( SCN ) by the Commissioner of Customs expediently issued under Section 124 of the Customs...

Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section...

Export attempt of 19650 kg Red Sanders in Violative of FTP: CESTAT sets aside Penalty on Customs Broker in absence of Mensrea

In a recent judgement, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty under the Customs Act, 1962 which was imposed on the Customs Broker....

No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]

The Delhi High Court has held that there is no provision for pre-notice consultation on Customs Show Cause Notice (SCN) issued under section 124 of the Customs Act, 1962 read with Rule 16A of...

Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), slammed the Customs Department as the confiscation of immovable property was made without valid notice under the...