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2025 (11) TMI 1575
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....ckground of the Petitioner's case is that the Petitioner was working in Saudi Arabia. He arrived in India on 5th January, 2023. Upon his arrival at the Indira Gandhi International Airport New Delhi, the gold bar was seized by the Customs Department vide detention receipt dated 5th January, 2023. 4. The case of the Petitioner is that after the detention receipt was issued, no Show Cause Notice has been issued to the Petitioner, and no personal hearing has been granted. Thus, the Petitioner is seeking release of the gold bar as continued detention of the same would be contrary to law, in view of the recent decision of the Supreme Court in Civil Appeal No. 3489/2024 titled Union of India and Ors. v. Jatin Ahuja dated 11th September, 2025. T....
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....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 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 re....
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....items recovered from my possession. On being asked, I state that I was intercepted by the Customs officer after I had crossed the Green Channel and the above said items were recovered during the X-Ray and DFMD. On being asked, I state that aforesaid items does not belongs to me as I have not purchased the said goods mentioned in the table above. that I admit my omission and commission on my part; that I am well aware of the fact that there is Customs duty on import of above Goods; that I will be agreeing with the description, quantity and value to be assessed by the department, and I am ready to pay the Customs duty along with fine and penalty as applicable. I also do not need any Show Cause Notice or personal hearing in the matter. I have ....