2025 (3) TMI 1204 - HC - Customs

Seeking issuance of an appropriate writ directing return of the goods seized by the Respondent- Customs Department - Possession of 4 old and used iPhone - tiem limitation for issuance of SCN - Petitioner submits that the six-month period has already lapsed and therefore the show cause notice is belated in terms of Section 110 of the Customs Act 1962 - HELD THAT - The date of the show cause notice is 17th January 2025. The time prescribed under Section 110 of the Customs Act 1962 is a period of six months subject to complying with the formalities. The Department is entitled to obtain a further extension of six months in terms of Section 110 (5) of the Customs Act if needed. The show cause notice is dated 17th January 2025 and is therefore within the six months period. The question as to whether the same was delivered to the Petitioner within the prescribed period or not or whether the extension was obtained or not would be a question of fact. The Petitioner is free to approach the Adjudicating Authority for provisional release of goods in accordance with law - Petition disposed off.

Summary

**Judgment Summary: Delhi High Court****Case:** W.P.(C) 2910/2025**Judges:** Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta**Parties:** - **Petitioner:** Mohd Sajid, represented by Mr. D S Chadha, Advocate- **Respondent:** Customs Department, represented by Mr. Aditya Singla and others**Procedural Context:** The hearing was conducted in a hybrid mode.**Key Legal Issue:** The petitioner sought a writ under Article 226 of the Constitution of India for the return of seized goods (4 old and used iPhone 13 Pro, 128 GB) by the Customs Department at Indira Gandhi International Airport, New Delhi.**Petitioner's Argument:** - The show cause notice issued by the Customs Department was belated, as it was not served within the six-month period prescribed under Section 110 of the Customs Act, 1962. - The notice was dated 17th January 2025 but received by the petitioner on 6th February 2025, beyond the statutory period.- The petitioner contended that the goods should be released, and proceedings quashed due to this delay.**Court's Analysis:**- The court noted that the show cause notice was dated within the six-month period as per Section 110 of the Customs Act, 1962.- The issue of whether the notice was delivered within the prescribed period or if an extension was obtained is a factual question.- The petitioner is allowed to file a reply to the show cause notice, and the Adjudicating Authority is to consider this with a provision for a personal hearing if requested.**Additional Consideration:** The petitioner raised concerns about the potential obsolescence of the phones by the time proceedings conclude.**Court's Decision:**- The petitioner can approach the Adjudicating Authority for provisional release of the goods.- The Adjudicating Authority is directed to complete the adjudication within three months.- The petition and any pending applications were disposed of.