MOHAMMAD RASHID vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~40 * IN THE HIGH COURTOF DELHIAT NEW DELHI Date of Decision: 10th September, 2025 + W.P.(C) 6388/2025 MOHAMMAD RASHID .....Petitioner Through: Dr. Ashutosh, Mr. Pravej Hasan & Ms. Fatima, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Mr. Raghav Bakshi & Ms. Shreya Lamba, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, seeking release of one gold chain weighing 50 grams and two iPhones 14 Pro Max (hereinafter, “seized goods”) of the Petitioner seized by the Customs Department vide Detention Receipt dated 30th October, 2022. 3. The case of the Petitioner is that he had travelled to India on 29th October, 2022. Upon arrival at the Indira Gandhi International Airport, New Delhi, the seized goods which were in the possession of the Petitioner were seized by the Customs Department. The said goods were also appraised on 1st November, 2022. 4. The grievance of the Petitioner is that no Show Cause Notice (hereinafter “SCN”) has been issued till date. W.P.(C) 6388/2025 Page 1 of 4 Signature Not Verified Signed By:SUNITA KUMARI Signing Date:12.09.2025 04:40:15 5. Ld. Counsel for the Customs Department today submits that the Petitioner did not appear for appraisement, hence, the SCN was not issued. Further, the ld. Counsel has also taken objection to the various allegations raised in the present petition. 6. Heard the ld. Counsels for the parties. The Court has also perused the documents placed on record. It has already been held by this Court that the non-appearance for appraisement would not extend the time for issuance of the SCN under Section 110 of the Customs Act,