AMIT KUMAR vs THE COMMISSIONER OF CUSTOMS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 6th February, 2025 W.P.(C) 15973/2024 AMIT KUMAR .....Petitioner Through: Mr. S. Vijay Kanth, Adv. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Gibran Naushad, Sr. Standing Counsel CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present writ petition under Article 226 of the Constitution seeking release of the detained goods under Section 110(2) of the Customs Act, 1962 (hereinafter ‘Act’), on the ground that no Show Cause Notice (hereinafter ‘SCN’) was issued. The prayer in the present petition also seeks direction to the Respondent-The Commissioner of Customs to pay storage charges to Central Warehousing Cooperation, IGI Airport. 3. It is the case of the Petitioner that the Show Cause Notice has not been issued within the period of 6 months from the date of appraisement of the said goods. 4. When the matter was listed on 11th December 2024, the Customs Department informed the Court that the Order-in-Original has now been passed in the case. The said Order-in-Original dated 29th Novembe