MOHD. SHAHZAD vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 29th May, 2025 + W.P.(C) 5042/2025 MOHD. SHAHZAD .....Petitioner Through: Mr. Aditya Raj, Mr. Pratham Diwakar and Mr. Pravej Hasan, Advocates. Mr. Ashish Panday, Mr. Ajay Singh, Mr, Akshat Raghuvanshi, Advocates. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. 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 Petitioner was returning to India from Mecca, Saudi Arabia after performing religious pilgrimage (“Umrah”) on 05th February, 2024. His one gold chain weighing 58 grams was detained. It is stated in the petition that the Petitioner visited the customs authority twice in February, 2024 and in April, 2025 for return of the jewellery. However, the same were not returned. No show cause notice (SCN) has been issued in this matter and no personal hearing notice has been given. 3. Considering that no SCN has been issued and more than a year has lapsed, the detention shall no longer be tenable. This Court, while deciding the issue pertaining to non-issuance of the Show Cause Notice within the prescribed period under the Customs Act, 1962, has held that once the goods are detained, it is mandatory to issue a Show Cause Notice and afford a personal hearing to the Petitioner. The time prescribed under Section 110 of Signature Not Verified Signed By:NAMITA W.P.(C) 5042/2025 Page 1 of 7 DHYANI Signing Date:02.06.2025 18:29:33 Act, is a period of six months. However, subject to complying with the requirements therein, a further extension for a period of six months can be taken by the Customs Department for issuing the show cause notice. In this case, the