Shubhangi Gupta Vs Commissioner of Customs & Ors. (Delhi High Court)
Delhi High Court held that in terms of Section 110(2) of the Customs Act, the seized goods are required to be returned, if a notice under Section 124 of the Act is not issued within the period as prescribed.
Facts-The petitioner vide the present petition has prayed 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.
Conclusion- Delhi High Court in the case of Mohammad Zaid Salim v. The Commissioner of Customs held that 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 person from whose possession they were seized.
