{"id":6229,"date":"2025-10-07T17:51:52","date_gmt":"2025-10-07T12:21:52","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6229"},"modified":"2025-10-07T17:51:52","modified_gmt":"2025-10-07T12:21:52","slug":"scn-valid-if-issued-within-six-months-even-if-delivered-later","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/scn-valid-if-issued-within-six-months-even-if-delivered-later","title":{"rendered":"SCN Valid If Issued Within Six Months, Even If Delivered Later"},"content":{"rendered":"
Case Details: Mohd Sajid vs. Commissioner of Customs, New Delhi (2025) 3<\/span>4 Centax 438 (Del.)<\/span><\/span>\u00a0<\/span><\/a><\/strong><\/pre>\n
Judiciary and Counsel Details<\/em><\/h2>\n
    \n
  • PRATHIBA M. SINGH<\/strong> & Rajneesh Kumar Gupta<\/strong>, JJ.<\/li>\n
  • Shri D.S. Chadha<\/strong>, Adv., for the Petitioner<\/li>\n
  • S\/Shri Aditya Singla<\/strong>, SSC, Ritwik Saha<\/strong>, Ms. Medha Navami<\/strong> & Siddharth Saxena<\/strong>, Advs., for the Respondent<\/li>\n<\/ul>\n
    Facts of the Case<\/em><\/h2>\n
    The petitioner, an Indian citizen, challenged the seizure of four old and used iPhones without batteries upon his arrival in India from abroad. The goods were seized, and the Department of Customs issued a show cause notice that was dated within six months of the date of seizure. The petitioner contended that since the notice was received only after the six-month period, it should be treated as invalid, and the seized goods ought to be released immediately and the proceedings quashed. The petitioner further sought the release of the seized iPhones, arguing that the delay rendered the goods outdated. The matter was accordingly placed before the High Court.<\/p>\n
    High Court Held<\/em><\/h2>\n
    The High Court held that under Section 110 of the Customs Act, 1962, the validity of a show cause notice is determined by the date it is issued, which must be within six months from the date of seizure and may be extended for another six months if formalities are complied with. Since the SCN was dated within the six-month period, the fact that it was delivered later did not invalidate it, and whether an extension was obtained was a question of fact. The Court directed that adjudication be completed within three months after considering the petitioner\u2019s reply and granting a personal hearing. Additionally, the petitioner was granted liberty to approach the adjudicating authority for provisional release of the seized goods in accordance with the law, recognising that the iPhones could have become outdated over time.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Case Details: Mohd Sajid vs. Commissioner of Customs, New Delhi (2025) 34…<\/p>\n","protected":false},"author":16,"featured_media":6250,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-6229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"\nSCN Valid If Issued Within Six Months, Even If Delivered Later<\/title>\n<meta name=\"description\" content=\"Court holds that a show cause notice is valid if issued within six months, even if served to the assessee after the expiry of the limitation period.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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