2025 (10) TMI 559

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....ase are that the Petitioner is an Iranian national who was travelling from Iran to India on 30th April, 2022. Upon his arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the Customs Department and the Petitioner's gold chain was seized. It is stated that the said gold chain was appraised by the Customs Department on 30th May, 2022. 4. The Petitioner is aggrieved by the fact that no show cause notice has been issued till date and no personal hearing has been granted. Thus, the Petitioner's stand is that he is entitled to release of the gold chain. 5. On the last date of hearing i.e., 23rd September, 2025 the ld. Counsel for the Petitioner had relied upon the recent judgment of the Supreme Court....

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...., indisputably the car was seized under sub-section (1) and furthermore no notice in respect of the goods seized was given under clause (a) of section 124 of the said Act within six months of the seizure. The consequence, therefore, in such a case is that the goods shall be returned to the person from whose possession they were seized. The first proviso to sub-section (2) of section 110 of the said Act, however, provides that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the six months' period by a period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified. The proviso therefore contemplates that....

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....ere is no show cause notice issued within the period prescribed in law, in terms of the judgment in W.P.(C) 2952/2012 titled Jatin Ahuja v. Union of India & Ors. (hereinafter "Jatin Ahuja - II"), which was passed by the Division Bench of this Court and upheld by the Supreme Court in Jatin Ahuja-I, the Petitioner is entitled to unconditional release of the goods. The relevant portion of the said judgment passed by the Division Bench of this Court reads as under: "13. In the light of the above discussion, the Petition has to succeed. It is declared that the effect of non issuance of show cause notice under Section 124 in this case, has resulted in the operation of Section 110(2) and the statutory dissolution of the seizure order made in the....