$~32(SDB)

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13070/2025 MOHAMMED NADEEM SHEIKH .....Petitioner Through: Mr. Chetan Garg, Mr. Shaveer Ahmed, Mr. Keshav Kant Sharma &

Mr. Aadya Mishra, Advs.

versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr.

Naman Choula, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 17.01.2026

1. This hearing has been done through hybrid mode.

CM APPL. 2993/2026 (for exemption)

2. Allowed, subject to all just exceptions. The application is disposed of.

CM APPL. 2992/2026

3. The present application has been filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908, inter alia, seeking clarification of order dated 28^th August, 2025, in respect of the warehousing charges.

4. Ld.Counsel for the Petitioner submits that pursuant to order dated 28th August, 2025, the Customs Department had passed the Order-in-Original dated 16th September, 2025 and had imposed redemption fine, penalty, etc.

on the Petitioner.

5. As per ld. Counsel for the Petitioner, the Petitioner is ready to pay the aforesaid amounts. However, warehousing charges from the date of detention till the present date which is to the tune of Rs.3,25,000/- is being sought to be collected from the Petitioner. It is the case of the Petitioner, that such warehousing charges are beyond the period of six months, during which the Show Cause Notice (hereinafter, ‘SCN’) was to be issued to the Petitioner.

6. Underthesecircumstancesandthefactthattheorderdated28^thAugust, 2025 itself relies on Section 110 of the Customs Act, 1962 and holds that whenno SCN hasbeen issued,the detaineditems areliable to be released,the detained goods are liable to be released to the Petitioner.

7. Additionally, pursuant to the decision of the Supreme Court in Union of India & Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 , without an SCN under Section 110 of the Customs Act, 1962 the goods of the Petitioner are to be released unconditionally.

8. In the facts of this case, it is directed that warehouse charges will be liable to be paid only for a period of six months.

9. Let the Order-in-Original be given effect to by 15^th February, 2026.

10. At this stage, ld. Counsel for the Petitioner submits that the goods have still not been released.

11. Let the Petitioner appear before the Customs Department on 9^th February, 2026. The Nodal Officer mentioned below shall facilitate the Petitioner’s appearance before the competent authority:

Mr. Mukesh Gulia, Superintendent, Legal Office of Commissioner, Customs IGI Airports, T-3, New Delhi Email id: igilegaldelhi@gmail.com Mobile No.: 9999922479

12. The application is disposed of in the aforesaid terms.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

JANUARY 17, 2026 kk/sm