2025 (3) TMI 1208 - HC - Customs

Seeking release of the two detained gold items on the ground that the same are personal jewellery of the Petitioner - Time limitation - 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. Since the outer period of one year has also elapsed in the present case the goods of the Petitioner deserve to be released. Moreover they were personal jewellery of the Petitioner which could not have been detained in the first place. Let both the gold items be released to the Petitioner without payment of any storage charges within four weeks - Petition disposed off.

Summary

**Summary:**In the case before the Delhi High Court, Justices Prathiba M. Singh and Rajneesh Kumar Gupta presided over a petition concerning the release of two detained gold items-a gold chain and a gold ring-claimed as personal jewelry by the Petitioner. The Petitioner was intercepted by Customs officials at IGI Airport, Delhi, on March 15, 2024, and the items were seized under detention receipt No.3990. The court noted that no Show Cause Notice (SCN) had been issued by the Customs Department, as required under Section 110 of the Customs Act, 1962, which mandates issuing an SCN within six months, extendable by another six months under certain conditions. Since the maximum period of one year had elapsed without an SCN being issued, the court ordered the release of the gold items to the Petitioner without any storage charges, deeming the detention of personal jewelry inappropriate. The petition and all pending applications were thereby disposed of.