CASE LAW

Authority

One liner

2025(09)LCX0019

Delhi High Court

Priyanka Sehgal
Printed waivers of SCN/PH don’t pass muster; with no pending stay and revision time gone, implement the OiO and waive warehousing.
2025(04)LCX0136

Delhi High Court

Haris Aslam
Court orders release of gold in terms of OIA upon payment of fine and penalty, as signing of SCN waiver is contrary to the provision of section 124 of Customs Act.
2025(02)LCX0097

Delhi High Court

Amit Kumar
If SCN is not given within six months of the seizure under Customs Act, 1962, the goods would be liable to be released.