9911796707
TMI Blog2024 (11) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... tion receipt bearing No-61290 dated 02.01.2024. B. To issue a writ in the nature of mandamus or any other order or direction thereby, quashing and setting aside the impugned detention receipt dated 02.01.2024, as the same is harsh, unfair, illegal, absurd and therefore non-est beyond the expiry of six months i.e. beyond 02.07.2024 without the issuance of show cause notice under Section 124 of the Customs Act, 1962 and all consequential relief to the Petitioner." 2. The petitioner claims that she is a citizen of the Republic of Vanuatu. However, the detention receipt dated 02.01.2024 notes her nationality as 'Singapore'. The petitioner holds an Overseas Citizen of India (OCI) card. She states that she had arrived at Indira Gandhi Internat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and her baggage were searched and a Patek Philippe watch was recovered from her. It is stated that the petitioner's voluntary statement was recorded on the very same day - 02.01.2024 - under Section 108 of the Act, and it is claimed that she had stated that she did not need any show cause notice or a personal hearing in the matter. The Revenue accepts that the petitioner's authorized representative had visited the Customs Officials. The Revenue state that the petitioner was called upon to submit proof of the mode of payment made for the watch detained and the invoice/bills evidencing the purchase thereof, but the authorized representative had not complied with the said request. 7. It is apparent from the counter affidavit filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the prior approval of the officer of Customs not below the rank of an Assistant Commissioner of Customs, informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: PROVIDED that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned, be oral: PROVIDED FURTHER that notwithstanding issue of notice under this section, the proper officer may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod as prescribed. As noted above, in the present case, it is apparent that no such notice was issued by the Customs Authorities. 13. The learned counsel appearing for the petitioner had also referred to the decision of this Court in Mohammad Zaid Salim v. The Commissioner of Customs (Airport & General):2023:DHC:6568-DB wherein this Court had referred to the provisions of Sections 110 and 124 of the Act and had observed as under: "7. A conjoint reading of the above referred provisions bring out that Section 110 (2) categorically provides that where any goods have been seized under Sub-Section (1) and no notice thereof is given under Clause (a) of Section 124 within six months of the seizure, the goods are liable to be returned to the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
