ROHIT LALWANI vs COMMISSIONER OF CUSTOMS,

Judgment text excerpt

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th August, 2025 + W.P.(C) 12101/2025 ROHIT LALWANI .....Petitioner Through: Mr. Aman Yadav and Mr. Aamir Chaudhary, Advs versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Harpreet Singh, SSC 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 seeking release of the goods detained from the Petitioner by the Customs Department vide Detention Receipt dated 13th December, 2024. 3. It is the case of the Petitioner that he is an Indian passport holder, working in Dubai and was travelling to India on 13th December, 2024. Upon his arrival at the Indira Gandhi International Airport, New Delhi he is stated to have been intercepted and the following goods were detained (hereinafter “detained goods”): i. 01 iPhone 16 Pro ii. 01 Play Station VER 2 Sony iii. Marvel Studio Lego Game 4. The Petitioner’s grievance is that no Show Cause Notice (hereinafter Signature Not Verified Digitally Signed W.P.(C) 12101/2025 Page 1 of 3 By:RAHUL Signing Date:20.08.2025 19:10:24 ‘SCN’) has been issued in this matter till date. Ld. Counsel on behalf of the Petitioner submits that the Petitioner had bought the detained goods for his family. The Petitioner, however, is willing to re-export the same. 5. On the last date of hearing i.e., 12th August, 2025 the Court had directed the ld. SSC for the Customs Department to seek instructions as to whether the SCN has been issued till date or whether extension of time period for issuance of the same has been granted under Section 110 of the Customs Act, 1962 (hereinafter “the Act”). 6. Mr. Harpreet Singh, ld. SSC submits that no SCN has been issued and no intimation fo