KRISHNAN SUBBAIAH vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 + W.P.(C) 9582/2025 KRISHNAN SUBBAIAH .....Petitioner Through: Mr. S. Kanth and Mr. Utkarsh Tripathi, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. AnushreeNarain, Mr. Naman Choula, Advs. 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 by the Petitioner- Krishnan Subbaiah under Article 226 of the Constitution of India, inter alia, seeking release of the following goods which were seized from him vide Detention Receipt dated 11th February, 2024: i. 1 gold kada (weighing 25 grams) ii. 2 I phones (15 Pro Max, 256 GB) iii. 7 S22 flip phones iv. 3 laptops (Dell Latitude) v. 1 valve steam deck (model 1030) and; vi. 6 branded perfumes. 3. The Petitioner had travelled from Bahrain to Delhi on 11th February, Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 9582/2025 Page 1 of 3 Signing Date:20.08.2025 19:10:24 2024 and it was upon his arrival at the IGI Airport that the above items were intercepted and seized from his possession vide Detention Receipt dated 11th February, 2024 . 4. It is the case of the Petitioner that, though the detention receipt was issued to the Petitioner, till date no Show Cause Notice (SCN) has been issued and no Order-in-Original has been passed. This fact is also now confirmed by ld. counsel for the Respondent. 5. Under such circumstances, since the goods are dutiable goods, the detained items deserve to be released under Section 110 of the Customs Act, 1962. 6. Accordingly, the Petitioner shall appear for appraisement on 11th September, 2025 before the competent authority and upon payment of duties and warehousing charges