2025 (3) TMI 1110 - HC - Customs

Seeking direction to the Respondent to unconditionally release the seized gold bangles of the Petitioner forthwith - recovery of two yellow bangles weighing 50 grams - HELD THAT - 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. In this case the one year period itself has elapsed thus no show cause notice can be issued. The detention is therefore impermissible. Let the goods be appraised by the Respondent department on their own and the same be released subject to verification within four weeks to the Petitioner. Since the Petitioner has now attained majority the appraisement shall be done either in the presence of the Petitioner or an Authorized Representative. Petition disposed off.

Summary

**Summary of Judgement: Delhi High Court****Case Overview:** The petitioner sought a directive for the unconditional release of seized gold bangles, detained by Customs officials at IGI Airport, New Delhi. The petitioner, a minor at the time, was intercepted on 24th January 2024, and two yellow bangles weighing 50 grams were recovered.**Legal Proceedings:** - No show cause notice was issued within the stipulated six-month period as required by Section 110 of The Customs Act, 1962. The period for issuing such notice can be extended by another six months, but in this case, even a year had passed without any notice.- The court highlighted the mandatory requirement to issue a show cause notice and afford a hearing to the petitioner when goods are detained.**Court's Decision:** - The detention of the goods was deemed impermissible due to the lapse of the notice period.- The court directed the Respondent to appraise and release the goods within four weeks, subject to verification, with the appraisement to be conducted in the presence of the petitioner or an authorized representative.- Storage/warehouse charges were waived.**Conclusion:** The petition was disposed of with directions for the release of the detained goods.