2025 (11) TMI 2053

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....eized by the Customs Department vide Detention Receipt bearing no. 637 dated 8th October, 2022. Thereafter, a new Detention Receipt bearing no. 50071 was issued to the Petitioner on 07th December, 2022 3. The Petitioner is an Indian passport holder who travelled to Dubai as a tourist and purchased the detained jewellery for his personal use. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned officials of the Customs Department and the gold jewellery of the Petitioner was seized. 4. It is the admitted possession that the gold jewellery was purchased in Dubai by the Petitioner and hence the same ought to have been declared by the Petitioner upon his arrival which he did no....

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....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 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....

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....zed 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 time period has nothing 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." 9. 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 ....