2026 Supreme(Online)(Gau) 21500
HIGH COURT OF GAUHATI
Kaushik Goswami, J
Ankit Choudhary – Appellant
Versus
Union of India – Respondent
WP(C)/3088/2026
For the Appellants/Petitioners: Ashok Saraf, P Baruah, P Das, N N Dutta, S J Saikia, P K Bora, B Sarma, A. Kaushik
For the Respondents: DY.S.G.I., SC, Customs
The Court is examining the legality of withholding seized goods and vehicles when the mandatory notice under Section 124(a) of the Customs Act, 1962, has not been issued within six months of seizure.
Headnote:Statute Analysis: The case involves the application of Section 124(a) of the Customs Act, 1962, regarding the issuance of notices for seized goods. The petitioner seeks the release of seized goods and a vehicle registration No. AS-01-TC-9600, contending that the items have not been returned despite the lapse of six months since seizure and the absence of a statutory notice.
Issues: The primary issue is whether the failure to issue a notice under Section 124(a) of the Customs Act, 1962, within six months of seizure warrants the release of the seized goods and vehicle.
Result: The Court ordered the official respondents to provide specific instructions regarding the seizure and notice status, adjourning the matter to 17.06.2026 for final disposal.
ORDER
Heard Dr. A. Saraf, learned Sr. Counsel assisted by Mr. B. Sharma, learned counsel appearing or the petitioner. Also heard Ms. A. Pradhan, learned counsel appearing on behalf of Mr. S. Chetia, learned counsel appearing for the respondent Nos.2 to 5 and Ms. P. Baruah, learned counsel appearing for the respondent No.1.
Since the issue involves release of the seized goods of the petitioner along with the vehicle bearing registration No.AS-01-TC-9600 primarily on the ground that the same has not been returned despite no notice under Section 124(a) of the Customs Act, 1962 having been issued despite lapse of six months of the seizure of the said goods, let specific instructions in this regard be placed before this Court by the official respondents.
Re-post on 17.06.2026.
On that day, an endeavour shall be made to finally dispose of the writ petition.