AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1465
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....e same date, i.e., 8th April, 2025 itself with respect to the said detention. The Petitioner is an Indian citizen having passport number Y7032511. 3. The submission on behalf of the Petitioner is that the six months period, as prescribed under Section 110 of the Customs Act, 1962, has already lapsed and no show cause notice has been issued to the Petitioner with respect to the detention. Hence, the goods are liable to be released in terms of the decision of the Supreme Court in Union of India & Anr. v. Jatin Ahuja (Civil Appeal No. 3489/2024) dated 11th September, 2025. The relevant portion of the said judgment reads as under: "17. It is difficult for us also to subscribe to the views expressed by the Bombay High Court in Jayant....
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....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 be extended by the higher authority for a further period not exceeding six months, for reasons to be recorded in writing. The proviso also requires the higher authority to inform this to the person from whom such goods were seized before the expiry of the period of six months mentioned in sub-section (2) of section 110. We find that in respect of the seized car, there is neither any notice under clause (a) of section 124 issued to the respondent within six months of the seizure nor the period of six mont....
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....ent given in the said letter were 13th October, 2025, 15th October, 2025 or 17th October, 2025. However, the Petitioner did not appear for the appraisement. 6. Firstly, it is to be noted that the gold bar which has been detained from the Petitioner is not a personal effect of the Petitioner. Clearly, the Petitioner was attempting to smuggle the said gold bar into the country. Hence, in the opinion of this Court, the gold bar was rightfully detained. 7. There is, however, an issue in terms of the notice for extension of time period for issuing the show cause notice, which has been handed across to the Court today. A perusal of Section 110 (2) of the Customs Act, 1962, would show that the said extension of six months ought to have been ....
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....ain the email address and mobile number of the Petitioner. Hence, it cannot be said that the letter dated 13th October, 2025 was communicated to the Petitioner through either of the said modes. 10. This Court, in the case of Qamar Jahan vs. Commissioner of Customs (A&G) (W.P.(C) 198/2025), had clearly observed that a detention receipt shall contain the email address and mobile number of the passengers. To this effect, the Court, in its order dated 27th March, 2025, recorded as under: "III. Interim Measures by the Customs Department 13. It is submitted by the ld. Counsels for the Customs Department that taking into consideration various orders which have been passed by this Court, some changes are being effected on the f....
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....so sensitise the concerned officers under their jurisdiction. 11. Thereafter, on 19th May 2025, the Court, in Qamar Jahan (supra), went through the draft SOP placed on record on behalf of the Customs Department and the same was perused by the Court. After hearing the concerned parties, the Court approved the said SOP with certain modifications. The relevant portion of the order dated 19th May, 2025 is extracted as under: 8. The ld. ASG has taken the Court through the draft SOP and the same has been perused by the Court. After hearing ld. ASG and Panel counsels appearing for the Customs along with some of the officials, as also ld. Counsels appearing for the Petitioners, the draft SOP, as placed on record by the ld. ASG, is appro....