2025 (9) TMI 267

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.... the Respondent-Commissioner of Customs vide Detention Receipt dated 24th June 2024 (hereinafter, 'detention receipt'). 3. The case of the Petitioner is that he is an Indian national and had travelled from Saudi Arabia to Delhi on 24th June, 2024 via flight no. XY-329. He had purchased a gold bar of 100 grams in Saudi Arabia and was carrying the same to India. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was approaching the red channel to declare the said gold bar. However, the same was seized by the Customs Department and a detention receipt for the same was issued. 4. According to the Petitioner, he was willing to pay Customs Duty on the said gold bar, however, the same was detained. Moreover, t....

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....eady lapsed. 10. This Court, while deciding the issue pertaining to non-issuance of the Show Cause Notice within the prescribed period under the Customs Act, 1962, has held that once the goods are detained, it is mandatory to issue a Show Cause Notice and afford a personal hearing to the Petitioner. The time prescribed under Section 110 of Act, is a period of six months. However, subject to complying with the requirements therein, a further extension for a period of six months can be taken by the Customs Department for issuing the show cause notice. In this case, the one year period itself has elapsed, yet no show cause notice has been issued. This shall be borne in mind by the adjudicating authority while deciding the Petitioner's....