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IN THE HIGH COURT OF DELHI AT NEW DELHI
Prathiba M.Singh, Rajneesh Kumar Gupta
Sunny Manoharlal Sharma – Appellant
Versus
Commissioner Of Customs New Delhi – Respondent
ORDER :
1. This hearing has been done through hybrid mode.
2. The present writ petitions have been filed by Petitioners under Article 226 of Constitution of India inter alia seeking release of goods seized vide a detention receipt no.15066 in W.P. (C) 1586/2025 and detention receipt no. 15067 in W.P. (C) 1823/20254 dated 20th June, 2024.
3. The case of the Petitioners is that they were travelling from Dubai to Delhi on 20th June, 2024. The Petitioners were intercepted at IGI Airport, New Delhi after crossing the green channel. The scanning of the Petitioner’s baggage did not reveal any objectionable material, however, the jewellery worn by the Petitioners was detained. A show cause notice was issued on 13th December, 2024 clearly specifying the retrieval of the gold items.
4. The case of the Petitioners is that the said show cause notices are belated and beyond the permissible period of limitation under Section 110(2) of the Customs Act, 1962.
5. In these matters, there are several facts which have been brought to the knowledge of the Court. Firstly, the date of detention of the items being one gold bangle, one gold chain and one gold ring weighing about 288 gms in W.P. (C) 1586/2025 va
The issuance of show cause notices regarding seized goods must adhere to the limitation period under the Customs Act, and proper procedures must be followed for disposal.
A printed waiver of a Show Cause Notice does not satisfy the requirement for a conscious and informed waiver, violating principles of natural justice.
Timely issuance of show cause notice is mandatory under the Customs Act, and non-compliance results in the automatic return of the seized goods.
The disposal of seized property without notice and due process violates constitutional rights, rendering such actions illegal and unconstitutional.
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