2025 (11) TMI 880

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....Receipt bearing no. DR/INDEL/24-02-2024/003863 dated 24th February, 2024. 3. The Petitioner was travelling from Dubai to India on 24th February, 2024. Upon arrival at the Indira Gandhi International Airport, the Petitioner was intercepted by the concerned officials of the Customs Department and the abovementioned goods of the Petitioner were detained. The statement of the Petitioner was recorded by the officials of the Customs Department on 24th February, 2024. However, no Show Cause Notice (hereinafter, 'SCN') was issued to the Petitioner. 4. It is the case of the Petitioner that till date, he has not received any hearing notice from the Customs Department. Ld. Counsel for the Petitioner relies upon the decision of the Supreme Court ....

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....t 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 the period of six months mentioned in sub-section (2) of section 110 of the said Act can b....