AMAN VERMA vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 + W.P.(C) 8290/2025 AMAN VERMA .....Petitioner Through: Ms. Richa Kumari, Adv versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Mr. Ritwik Saha, Mr. Raghav Bakshi, Mr. Sahil Parashar, Ms. Shreya Lamba & Mr. Akhil Sharma, Advs. (M: 7558898905) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, seeking release of one gold kada weighing 100 grams (hereinafter “the detained jewellery”) which was detained by the Customs Department vide Detention Receipt dated 19th March, 2024. 3. The case of the Petitioner is that on 19th March, 2024 the Petitioner, who is an Indian citizen, arrived at the Indira Gandhi International Airport, New Delhi from Dubai. The Petitioner was intercepted by the Customs officials and the detained jewellery was seized. Further, on 8th August, 2024 the appraisement of detained jewellery was conducted. 4. Thereafter, the Petitioner is stated to have visited the Customs Department on 6th May, 2024 and 8th August, 2024 seeking release of the detained jewellery. However, the same was not released. Further, it is stated Signature Not Verified Digitally Signed W.P.(C) 8290/2025 Page 1 of 5 By:RAHUL Signing Date:20.08.2025 19:10:24 that no Show Cause Notice has been issued till date. 5. It is the settled position in law that under Section 110 read with Section 124 of the Customs Act, 1962 (hereinafter “the Act”) the period for issuance of the Show Cause Notice from the date of seizure is six months. The said period may be extended by another six months in terms of Section 110 (2) of the A