SUNIL KUMAR GUPTA vs COMMISSIONER OF CUSTOMS,

Judgment text excerpt

$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th November, 2025 + W.P.(C) 16869/2025 SUNIL KUMAR GUPTA .....Petitioner Through: Mr. Aman Yadav, Adv. versus COMMISSIONER OF CUSTOMS, .....Respondent Through: Appearance not given. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present petition under Article 226 of the Constitution of India, inter alia, seeking release of one gold kadaand one gold chain, collectively weighing 160 grams (hereinafter, ‘goods’) seized by the Customs Department vide Detention Receipt bearing no. DR/INDEL/24-02- 2024/003863 dated 24th February, 2024. 3. The Petitioner was travelling from Dubai to India on 24th February, 2024. Upon arrival at the Indira Gandhi International Airport, the Petitioner was intercepted by the concerned officials of the Customs Department and the abovementioned goods of the Petitioner were detained. The statement of the Petitioner was recorded by the officials of the Customs Department on 24th February, 2024. However, no Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner. 4. It is the case of the Petitioner that till date, he has not received any hearing notice from the Customs Department. Ld. Counsel for the Petitionerrelies upon Signature Not Verified Digitally Signed W.P.(C) 16869/2025 Page 1 of 4 By:DHIRENDER KUMAR Signing Date:12.11.2025 19:51:23 the decision of the Supreme Court in Union of India &Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 5. Heard. It is the settled position in law, after Union of India &Anr. v. Jatin Ahuja (Supra) that without a SCN under Section 110 of the Customs Act, 1962, the goods of the Petitioner would be liable to be unconditionall