2019 (5) TMI 1474

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.... Customs Act, 1962 i.e. that a show cause notice ('SCN') should have been issued to the Petitioner within six months of such seizure had not been complied with. Reliance was placed on the decision of this Court in Jatin Ahuja v. Union of India (2013) 287 ELT 3 (Del). 2. Apparently the seizures were of high end luxury wrist watches recovered from the car parked outside the residence of the Petitioner. Simultaneous with the recovery of the above wrist watches, there were other seizures of similar goods as well as cash from other co-noticees i.e. Ms. Shikha Pahwa, Mr. Pankaj Lakhani and Mr. Purshottam Jajodia. Statements of all these persons were also recorded under Section 108 of the Act. 3. In the case of Mr. Purshottam Jajodia this Court ....

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....rshottam Jajodia vs. Directorate of Revenue Intelligence, New Delhi Directorate of Revenue Intelligence, New Delhi, 2014 (307) ELT 837 (Del). However, the learned counsel for the respondents points out that the operation of the said judgment has been stayed by the Supreme Court by virtue of an order dated 11.05.2015 directed that the goods shall be released within a week. The learned counsel for the petitioner submitted that although the Supreme Court stayed the operation of the said judgment, yet it granted release of the goods and, therefore, the same order should be passed by this Court. We are afraid that we cannot accept this argument inasmuch as the Supreme Court has stayed the operation of the said judgment on which the petitioner pl....