SATENDRA YADAVA vs THE COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st March, 2025 + W.P.(C) 3568/2025 & CM APPL. 16672/2025 SATENDRA YADAVA .....Petitioner Through: Mr. S.Vijay Kanth & Mr. Utkarsh Tripathi, Advs. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel along with Ms. Suhani Mathur, Mr. Jai Ahuja & Mr. Akshay Saxena, Advs. (Mob: 9971564044) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA 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 two detained gold items i.e., one gold chain weighing 46 grams and one gold ring weighing 30 grams, on the ground that the same are personal jewellery of the Petitioner. 3. The case of the Petitioner is that he was travelling from Bangkok to Delhi on 15th March, 2024. Upon reaching Terminal 3, IGI Airport, the Customs officials intercepted him and seized the two gold items vide detention receipt No.3990. 4. It is further the case of the Petitioner that no Show Cause Notice has been issued till date in terms of Section 110 of the Custom Act, 1962. W.P.(C) 3568/2025 Page 1 of 2 Signature Not Verified Signed By:DHIRENDER KUMAR Signing Date:22.03.2025 20:48:46 5. On behalf of the Respondent the stand is that no SCN has been issued by the Department, after the detention. 6. Heard. Once the goods are detained, it is mandatory to issue a show cause notice and afford a hearing to the Petitioner. The time prescribed under Section 110 of The Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Department for issuing the show cause notice. 7. Since the outer period of one year h