MOHAMMAD RASHID vs THE COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th November, 2025 Uploaded on: 21st November, 2025 + W.P.(C) 16137/2025 MOHAMMAD RASHID .....Petitioner Through: Mr. S. Vijay Kanth and Mr. Utkarsh Tripathi, Advs. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Avijeet Dixit, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner seeking release of the gold bar weighing 117 grams which was detained by the Customs Authorities on 8th April, 2025, when he travelled from Saudi Arabia to Delhi. A detention receipt was issued on the same date, i.e., 8th April, 2025 itself with respect to the said detention. The Petitioner is an Indian citizen having passport number Y7032511. 3. The submission on behalf of the Petitioner is that the six months period, as prescribed under Section 110 of the Customs Act, 1962, has already lapsed and no show cause notice has been issued to the Petitioner with respect to the detention. Hence, the goods are liable to be released in terms of the decision of the Supreme Court in Union of India & Anr. v. Jatin Ahuja (Civil Appeal No.3489/2024) dated 11th September, 2025. The relevant portion of the said Signature Not Verified Signed By:TANISHKA W.P.(C) 16137/2025 Page 1 of 8 GUPTA Signing Date:21.11.2025 17:53:21 judgment reads as under: “17. It is difficult for us also to subscribe to the views expressed by the Bombay High Court in Jayant Hansraj Shah’s case (supra). We are of the view that the only power that has been conferred upon the Revenue to extend the time period is in accordance with the first proviso to Sub-section (2) of Section 110 of the Act, 1962. The Delhi High Cou