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Custom Duty | Seized Currency Is a ‘Thing’ Under Customs Act Section 110(3): Madras HC

15 Sept 2026 · 3d agoBy Bimal Jain

Madras HC holds currency seized as Hawala evidence is a ‘thing’ under Section 110(3), making the six-month SCN limit under Section 110(2) inapplicable. The post Seized Currency Is a ‘Thing’ Under Customs Act Section 110(3): Madras HC appeared first on TaxGuru .

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