9911796707
TMI Blog2024 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... the same back. In this regard, the petitioner shall apply for re-export of the item, which shall be considered in accordance with law. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MS. JUSTICE SWARANA KANTA SHARMA For the Petitioner Through: Mr. Amit Chadha, Mr. Sambhav Jain, Mr. Atin Chadha, Mrs. Munisha Chadha, Mr. Harjas Singh Chhatwal and Mr. Saarthak Sethi, Advs. For the Respondents Through: Mr. Shubham Tyagi, SSC. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under: A. Direct the Respondents to unconditionally release the seized gold ornaments of the Petitioner forthwith detained vide Detention receipt bearing No-61290 dated 02.01.2024. B. To issue a writ in the nature of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Customs Department during the months from January, 2024 to March, 2024. However, she had not received any response from the Customs Authorities. Thereafter, on 29.04.2024, the authorized representative of the petitioner sent an e-mail to the Department seeking release of the detained item (Patek Philippe watch). The petitioner did not receive any response to the said e-mail. 5. It is in the aforesaid background that the petitioner has filed the present petition. 6. The Revenue has filed a counter affidavit confirming that the petitioner was intercepted at the IGI Airport, Delhi when she was walking through the green channel. The petitioner and her baggage were searched and a Patek Philippe watch was recovered from her. It is stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. However, no seizure memo has been prepared and the Customs Authorities have declined to release the item in question on the basis of the detention receipt. 9. The learned counsel appearing for the Revenue referred to the proviso to Section 124 (a) of the Act which contains provisions regarding the issuance of notice before confiscation of goods. The said Section is reproduced below: 124. Issue of show cause notice before confiscation of goods, etc. - No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing with the prior approval of the officer of Customs not below the rank of an Assistant Commissioner of Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther in writing or in oral), we are unable to accept that the provisions of Section 124 (a) of the Act are satisfied. It is also material to note that it is not the stand of the Customs Authorities in their counter affidavit that any such oral notice was issued. On the contrary, it is claimed that no such notice is required to be issued as the petitioner had waived the same. Concededly, there is no provision for waiver of the notice as prescribed under the statute. 12. In terms of Section 110 (2) of the Act, the seized goods are required to be returned, if a notice under Section 124 of the Act is not issued within the period as prescribed. As noted above, in the present case, it is apparent that no such notice was issued by the Customs Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
