2025 (12) TMI 1414

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....tment vide Detention Receipt bearing no. DR/INDEL4/23-04-2024/004256 dated 23rd April, 2024. The said gold kada is described in the detention receipt as 'One Yellow Metal Rod Having Weight 31 gms.' 3. The case of the Petitioner is that he was travelling from Saudi Arabia to Delhi on 23rd April, 2024. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned official of the Customs Department and the gold kada of the Petitioner was seized. According to ld. Counsel for the Petitioner, no Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner and hence, release is sought in terms of the decision in Union of India & Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 ....

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.... 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 Section 110A, is by 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 poss....

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....urther, 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 time period has nothing to do ultimately with the issuance of showcause notice under Section 124 of the Act, 1962. The two provisions are distinct and they operate in a different field." 8. In view thereof, in terms of the judgment in Jatin Ahuja (Supra), it is a settled position of law that once the goods are detained, it is mandatory to issue a SCN and afford a hearing to the Petitioner. The time prescribed under Section 110 of The Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six month....