The Madras High Court has ruled that Indian currency falls within the definition of “goods” under the Customs Act and not merely “things”, as claimed by the Customs Department. As a result, the statutory safeguards under Section 110(2) of the Act—including issuance of a show cause notice within six months of seizure—were required to be…
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No SCN in 6 Months? Seized Currency Must Be Returned, Clarifies Madras High Court
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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