Delhi High Court: While hearing a writ petition under Article 226 of the Constitution, wherein the petitioner was seeking release of his gold kadaa and chain detained by the customs department, the Division Bench of Pratibha M. Singh* and Madhu Jain, JJ, held that since the customs department had failed to issue the show cause notice within the statutory time limit, the petitioner was not liable to pay any redemption fine, penalty or interest. Thus, the Court directed unconditional release of the petitioner’s goods.
The instant petition had been filed seeking release of one gold kadaa and one gold chain seized by the Customs Department at Indira Gandhi International airport upon the petitioner’s return from Dubai in February, 2024. However, since then the petitioner received no show-cause notice from the customs department.
Consequently, the petitioner filed the instant writ petition.
The Court relied on the case of Union of India v. Jatin Ahuja, Civil Appeal No. 3489 of 2024 wherein the Supreme Court had held that where a show-cause notice is not issued within the statutory time limit prescribed under Section 110 of the Customs Act, 1962, the goods of the petitioner were liable to be released unconditionally.
Thus, the Court held that the petitioner was entitled to unconditional release of the detained goods subject to payment of applicable customs duty. The Court also opined that the petitioner was not liable to pay any redemption fine, penalty or interest but would be liable to pay warehousing charges.
Accordingly, the Court disposed of the petition.
[Sunil Kumar Gupta v. Commissioner of Customs, W.P. (C) No. 16869 of 2025, decided on 7-11-2025]
Advocates who appeared in this case :
For the Petitioner: Aman Yadav, Advocate
Buy Constitution of India HERE
