Customs Must Release Gold Kada Seized at Airport After Failing to Issue Notice Within Section 110's Six-Month Deadline

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 Melbourne. The court found that no show cause notice had been issued within the mandatory six-month period prescribed by Section 110 of The Customs Act, 1962. As the statutory period had elapsed, the court ordered the release of the kada as personal jewelry within four weeks without any storage charges.

---

---

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.

---