AMIT KUMAR vs THE COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~11 * 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. Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS W.P.(C) 15973/2024 Page 1 of 9 Signing Date:10.02.2025 14:54:26 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 November 2024 was then handed over to the ld. Counsel for the Petitioner and then brought on record. 5. The brief background of this case is that the Petitioner arrived from Dubai in Terminal-3, IGI Airport, New Delhi on 3rd March, 2024. He was traveling with his wife and was crossing through Green Channel, when he was intercepted and the following goods were detained by the Customs Official:- (i) One gold chain (ii) One three layered gold chain with black beads and go