JUDGMENT :

(Prayer: Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Prohibition, forbearing the respondent from any manner proceeding with the adjudication proceedings in F.No.OS.No.1366/2015-AIU-AIR, without issuing written Show Cause Notice under Section 124 of the Customs Act, to the petitioner.)

1. The Amended prayer in the Writ Petition is to forbear the respondent from any manner proceeding with the adjudication proceedings in F.No.OS.No.1366/2015-AIU-AIR, without issuing written Show Cause Notice under Section 124 of the Customs Act [hereinafter referred to as the 'Act'] to the petitioner.

2. The facts in nutshell are that on 23.12.2015, the petitioner arrived to Chennai Airport and the Gold metal in his possession was seized by the Customs Authorities. On the same date, the respondent contends that the petitioner/passenger has given in writing for waiver of Show Cause Notice to be issued by the Customs Department under Section 124 of the Customs Act. Based on the letter of waiver of Show Cause Notice given in writing by the petitioner/passenger, the Department contended that Show Cause Notice need not be issued in the case of the petitioner. The request of the petitioner for release of the gold was also rejected, as he has not declared under Section 77 of the Act. The petitioner filed Writ Petition in W.P.No.1142 of 2016 with a prayer to release of gold under Section 110 of the Customs Act. The High Court passed an order on 03.02.2016, directing the respondent to complete the adjudication within a period of 12 weeks and to decide the release of gold under Section 110 of the Act. On 15.03.2016, the petitioner was called upon for Personal Hearing and the writ petitioner again filed the second Writ petition in W.P. No.12123 of 2016, with the same request to release the gold under Section 110 of the Act. The High Court though not passed any interim order orally, instructed the Counsel not to proceed with the adjudication. At that point of time, the Writ petitioner filed third Writ Petition in W.P.No.41041 of 2016, to quash the proceedings initiated by the respondent to auction the seized gold metals. The High Court passed an order in the said Writ petition in W.P.No.41041 of 2016, considering all the grounds raised by the petitioner including the objection raised by the petitioner that the adjudication cannot be proceeded without issuing the Show Cause Notice as contemplated under Section 124 of the Act. The relevant paragraph of the said judgment in W.P.No.41041 of 2016 dated 20.12.2016 are extracted hereunder:

“8. It is in these circumstances that the submission made on behalf of the petitioner is, that, not only, is the impugned order factually erroneous, but is also, contrary to law as there can be no confiscation of the goods, i.e., gold bars without an adjudication order. It is further argued by the learned counsel for the petitioner that since no show cause notice was issued within the period of six months, as is the requirement under Section 124 (a) of the Act, the seized goods, i.e., the gold bars are required to be released unconditionally to the petitioner under provisions of Section 110 (2) of the Act.”

3. Considering the grounds raised by the petitioner regarding the letter of waiver given by the petitioner in the Airport for issuing Show Cause Notice, this Court passed the order as under:

“16. Accordingly, the communication dated 10.11.2016 is quashed. Respondents are, however, given liberty to conclude the adjudication with due expedition, though, not later than four (4) weeks from the date of receipt of a copy of this order. The respondents will, however, release the seized goods i.e., the gold bars to the petitioner on a bank guarantee being furnished, equivalent to 50% of the value of the seized goods, as indicated in the communication dated 10.11.2016.”

4. Thus, the petitioner raised the point of non-issuance of Show Cause Notice under Section 124 of the Act in the earlier