2019 (5) TMI 1475

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....zed diamond studded gold jewellery on the ground that the show cause notice (SCN) was not served on each of the Petitioners within the mandatory period under Section 124 of the Customs Act, 1962. 2. The facts of the two petitions are common. On 23rd December 2017 one Shri Ram Chandra (the Petitioner in WP(C) 10469 of 2018) was carrying gold from Mumbai to Delhi which he had purchased from M/s.Ronak Gold Mumbai. The said Shri Ram Chandra is stated to be an employee of Shri Ashish Jain, the Petitioner in WP(C) 10155 of 2018. 3. When Shri Ram Chandra arrived at the Delhi Airport he was detained by the Customs Officers and the gold carried by him was seized. On the same day the Customs Officers visited the shop of Shri Ashish Jain at Noid....

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....18. A copy of the SCN dated 19th June 2018 along with acknowledgment of Shri Ram Chandra is annexed as Annexure 'R2'. 7. A rejoinder has been filed in each of the petitions disputing the above fact. Specific to the issue of the SCN being served, it is averred by each of the Petitioners in the rejoinder that no such SCN was ever served. It is further averred that the Respondents have filed a copy of the alleged SCN only after the writ petition was filed. It is pointed out that in the said acknowledgment the signatures have been attributed to each of the Petitioners without a date. There is also a discrepancy pointed out that the SCN receipt is dated 19th June 2018 and in the latter part of the receipt it shows the date as 20th June 2018. ....

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.... not traceable. 10. In that view of the matter since there is a failure as on date to produce any convincing proof of the Petitioners having been served with the SCN, within the time stipulated the Court directs the release to Shri Ram Chandra of the 2 gold bars of 2000 grams seized from him (as per the appraisement report which is at Annexure 'A' and part of the relied upon documents No.3 mentioned in the SCN dated 19th June 2018). The Court further directs that the jewellery deposited by Shri Ashish Jain containing 492.34 grams of 14 carat and 18 carat gold which has also been seized by the Department be released to Shri Ashish Jain. The above release will be subject to both Shri Ram Chandra and Shri Ashish Jain first filing on or befo....