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of <h1>Customs Must Release Gold Kada Seized at Airport After Failing to Issue Notice Within Section 110's Six-Month Deadline</h1> <h3>Priya Luthra Versus The Commissioner Of Customs.</h3> The HC ruled in favor of the petitioner who challenged the detention of her gold kada (62 grams) by Customs Authorities following her arrival from ... Challenge to detention of the gold kada belonging to the Petitioner by the Custom Authorities - 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 period has elapsed, thus no show cause notice can be issued. The detention is therefore impermissible. Considering the weight of the kada and the fact that the same would constitute a personal effect/personal jewellery, the same be released to the Petitioner within four weeks. Storage charges are waived. Petition disposed off. In the case before the Delhi High Court, the petitioner, Priya Luthra, filed a petition under Article 226 of the Constitution of India challenging the detention of her gold kada by Customs Authorities. Upon her arrival from Melbourne at IGI Airport, New Delhi, on April 14, 2024, customs officials seized her gold kada weighing 62 grams and issued a Detention Receipt. The petitioner argued that no show cause notice had been issued within the mandatory period prescribed by Section 110 of The Customs Act, 1962, which is six months, with a possible extension of another six months. The court noted that since the period for issuing a show cause notice had elapsed, the detention was impermissible. Consequently, the court ordered the release of the kada, considering it as personal jewellery, within four weeks and waived any storage charges. The petition and all pending applications were disposed of accordingly.
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