2025 (8) TMI 1083

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....Petitioner on behalf of her brother, who was a passenger on 30th January, 2024 while arriving at the Indira Gandhi International Airport, New Delhi from Russia. On the said date, the gold chain of the Petitioner weighing about 84 grams was detained by the Customs department. 4. It is the case of the Petitioner that on the basis of an authority letter dated 5th February, 2024 issued by the Petitioner herein, the appraisement of the gold chain of the Petitioner was done on 29th May, 2024, on which date, the detention receipt was issued. However, till date, no Show Cause Notice has been issued to the Petitioner. Thus, the gold chain of the Petitioner ought to be released. 5. On 2nd July, 2025 the Court after hearing the parties had directed ....

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....dated 29.05.2025, Annexure-R1, the petitioner had been informed that his case was pending in respect of DR No.3664 dated 30.01.2024 for decision before the competent authority and he was granted an opportunity to present himself for personal hearing alongwith supporting documents from 10:00 am to 6:00 pm on 10.06.2025, 17.06.2025 or 24.06.2025. However, the petitioner has not appeared, till date, for personal hearing." Analysis: 9. The present writ petition has been filed on 28th May, 2025. It is clear that personal hearing has been given post the filing of the writ petition. Further, no Show Cause Notice has been issued in this matter till date. 10. The Petitioner being a foreign national, is willing to re-export the gold chain weighin....

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.... principle of law was affirmed in Mohammad Arham v. Commissioner of Customs (2025:DHC:1789-DB), wherein the Court observed that the Customs department is required to issue a Show Cause Notice in accordance with Section 110 of the Customs Act, 1962. It was further held that upon the expiry of the one-year period prescribed under the said provision, the continued detention of goods, in the absence of such notice, is impermissible. The relevant portion of the said decision is extracted hereunder: "4. Thereafter, no show cause notice has been issued and more than one year has passed. Hence, the present petition has been filed seeking release of the detained goods. 5. Issue notice. Mr. Harpreet Singh, ld. Senior Standing Counsel for Respond....