2025 (12) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le 226 of the Constitution of India, inter alia, seeking release of the gold chain of the Petitioner, weighing 152 grams seized by the Customs Department vide detention receipt bearing no. DR/INDEL4/17-01-2024/003552 dated 17th January 2024. 4. The Petitioner arrived on 17^th January, 2024 at the IGI Airport, New Delhi and one gold chain which the Petitioner is stated to have been wearing was detained by the Customs Department. The detention receipt was issued to the Petitioner on the same date. However, no Show Cause Notice (hereinafter, 'SCN') has been issued till date and the Petitioner prays for release of the gold chain. 5. Ms. Simran Khorana, ld. Counsel for the Respondent submits that the statement of the Petitioner was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....way of an interim order, enabling release of goods like fast moving or perishable 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 r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing to do ultimately with the issuance of show-cause notice under Section 124 of the Act, 1962. The two provisions are distinct and they operate in a different field." 7. The above decision is clear to the effect that if no SCN is issued within the time prescribed under Section 110 of the Act, the seized goods are liable to be released. The time prescribed under Section 110 of the Act, is a period of six months and subject to reasons recorded in writing, the same may be extended for a maximum period of six months. In this case, the one year period itself has elapsed, thus no SCN can be issued at this stage. The continued detention of seized gold chain is, therefore, impermissible and the same are liable to be released to the Petitioner. ....