2024 (11) TMI 1553

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....r, 'gold bar') which was detained by the Customs Department vide detention receipt No.2162 dated 7th July, 2023. 3. A brief background of the Petitioner's case is that, the Petitioner is an Indian Passport holder bearing Passport No. T0953826 who had travelled back to India on 7th July, 2023. Upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the concerned officials of the Customs Department and the gold bar was detained. 4. The case of the Petitioner is that after the detention of the gold bar, no Show Cause Notice (hereinafter 'SCN') has been issued to the Petitioner under Section 110 of the Customs Act, 1962 (hereinafter, 'the Act'). 5. The ld. Counsel for the Petitioner relies upon the....

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....r: "17. It is difficult for us also to subscribe to the views expressed by the Bombay High Court in Jayant Hansraj Shah's case (supra). We are of the view that the only power that has been conferred upon the Revenue to extend the time period is in accordance with the first proviso to Sub-section (2) of Section 110 of the Act, 1962. The Delhi High Court is right in saying that any effort to say that the release under Section 110A of the Act, 1962 would extinguish the operation of the consequence of not issuing show-cause notice within the statutory period spelt out in Section 110(2) would be contrary to the plain meaning and intendment of the statute. 18. The Delhi High Court has done well to explain that this is so because....

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....nder clause (a) of section 124 issued to the respondent within six months of the seizure nor the period of six months ever came to be extended for a further period of six months. In the absence of there being any notice as required by the first proviso even within the extended period upto one year, the consequence that ought to follow is release of the seized car. [...] 24. The appeals before us are all anterior in time to the coming into force of the second proviso to Section 110(2) of the Act, 1962. Although, it is not necessary for us to say anything further, yet we may clarify that the time period to issue notice under Clause (a) of Section 124 is prescribed only in sub-section (2) of Section 110 of the Act, 1962. This....