2025 (11) TMI 882

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....ceipt dated 13th July, 2024 when he was travelling from Uzbekistan to India. 3. The case of the Petitioner is that he is a citizen of Uzbekistan and had travelled to India on 13th July, 2024. Upon his arrival at the IGI Airport, the detained article was seized from his possession. 4. Ld. Counsel for the Petitioner submits that no show cause notice (hereinafter, 'SCN') has been issued to the Petitioner with respect to the detention. Hence, the detained articles shall be released. 5. According to the ld. Counsel for the Respondent, the SCN was orally communicated to the Petitioner. It is further submitted by ld. Counsel for the Respondent that the Petitioner is a foreign national and he should pay the redemption fine and penalty as w....

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.... 19. In the case in hand, 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 th....

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....atin Ahuja (Supra), it is a settled position of law that once the goods are detained, it is mandatory to issue a SCN and afford a hearing to the Petitioner. The time prescribed under Section 110 of The Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Customs Department for issuing the SCN. In this case, the one year period itself has elapsed, thus no SCN can be issued. The detention is therefore impermissible and the detained article of the Petitioner is directed to be released to the Petitioner. 8. The Petitioner shall pay the customs duty, as applicable, along with the entire warehousing charges, as per the charges applicable o....