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2025 Supreme(Online)(DEL) 388

HIGH COURT OF DELHI
JUSTICE PRATHIBA M. SINGH, JUSTICE DHARMESH SHARMA, JJ
AMIT KUMAR – Appellant
Versus
THE COMMISSIONER OF CUSTOMS – Respondent


Advocates:
Mr. S. Vijay Kanth, Adv., Mr. Gibran Naushad, Sr. Standing Counsel

JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The Petitioner has filed the present writ petition under Article 226 of the Constitution seeking release of the detained goods under Section 110 (2) of the Customs Act, 1962 (hereinafter ‘Act’), on the ground that no Show Cause Notice (hereinafter ‘SCN’) was issued. The prayer in the present petition also seeks direction to the Respondent-The Commissioner of Customs to pay storage charges to Central Warehousing Cooperation, IGI Airport.

3. It is the case of the Petitioner that the Show Cause Notice has not been issued within the period of 6 months from the date of appraisement of the said goods.

4. When the matter was listed on 11th December 2024, the Customs Department informed the Court that the Order-in-Original has now been passed in the case. The said Order-in-Original dated 29th November 2024 was then handed over to the ld. Counsel for the Petitioner and then brought on record.

5. The brief background of this case is that the Petitioner arrived from Dubai in Terminal-3, IGI Airport, New Delhi on 3rd March, 2024. He was traveling with his wife and was crossing through Green Channel, when he was i

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