ROHIT LALWANI vs COMMISSIONER OF CUSTOMS,

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 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 ha