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TMI Blog2025 (2) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are liable to be returned. 10. Mr. Naushad, ld. Counsel for the Respondent submits that the SCN could be even oral as per the first proviso to Section 124 of the Act. In the application for release of detained goods, the Petitioner has signed an undertaking that he does not want a written SCN or even a personal hearing. 11. It is further submitted that insofar as gold is concerned, the discretion vests with the authorities whether to release or not release the gold articles, insofar as the other articles are concerned, the same have been permitted to be redeemed by paying a sum of Rs. 85,000/-. 12. The Court has considered the matter. The main plank of the Respondent's submission is on the basis of the Standard Printed Form wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in [writing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zaid Saleem vs. The Commissioner of Customs (Airport & General) [W.P.(C) No. 2595/2019], has held clearly that if a SCN is not given within six months of the seizure, the goods would be liable to be released. The relevant portion of the above stated judgment is extracted below: "Before parting with this petition, it is pertinent to note that the matters in issue in the present matter are squarely covered by decision in the case of Chaganlal Gainmull v. Collector of Central Excise, where it was held that if the show cause notice was not issued within six months from the date of seizure, the consequence would be that the person from whom the gold was seized would become entitled to its return. Although the aspect of extension of period of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d connected documents. Let the same be duly changed in accordance with law and in compliance with the principles of Natural Justice. In addition, let a procedure be prescribed for issuance of show cause notices after detention of goods by customs. 22. Issues relating to the Baggage rules are already being considered by this Court in the Qamar Jahan Vs. Union of India, 2025:DHC:174-DB where the Court opined that the Baggage Rules of 2016 are required to be re-looked by the Central Board of Indirect Taxes and Customs, considering the price of gold which has increased over the years. The said matter is listed on 27th March, 2025. A copy of this order be placed in the said case as well. 23. Copy of this order be sent to CBIC. Registry is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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