2025 (12) TMI 328

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....C. 3. The present Petition has been filed by the Petitioner Chetan Jain under Article 226 of the Constitution of India seeking unconditional release of the gold coins weighing 48 grams, which were seized in pursuance of a Detention Receipt dated 2nd January, 2024. The Petitioner was travelling with his wife and child from Dubai to India. The item which was seized from the Petitioner's wife was a 'Patek Philippe' watch which was taken to be a personal effect. 4. The writ petition filed by the Petitioner's wife Ms. Shubhangi Gupta bearing W.P. (C) 10772/2024 titled Ms. Shubhangi Gupta vs. Commissioner of Customs &Ors. was decided by this Court on 4th November, 2024. The Coordinate Bench of this Court allowed the said writ petition in th....

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....ion 124 of the Act were complied with and the Customs Authorities are now required to pass an order. 11. The aforesaid contention is unmerited. There is no averment in the counter affidavit to the effect that an oral show cause notice was issued to the petitioner calling upon her to show cause why the item in question be not confiscated. Absent any such notice (whether in writing or in oral), we are unable to accept that the provisions of Section 124(a) of the Act are satisfied. It is also material to note that it is not the stand of the Customs Authorities in their counter affidavit that any such oral notice was issued. On the contrary, it is claimed that no such notice is required to be issued as the petitioner had waived the sam....

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....able etc. The existence of such power does not, in any way, impede or limit the operation of the mandatory provision of Section 110(2). 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 peri....