Delhi HC Allows Release of Detained Gold Chain Due to Lack of Proper SCN or Hearing

Conclusion: Since the gold chain of assessee was seized at the Delhi airport without proper hearing being given and show cause notice, therefore, Department was directed to release the gold item of assessee.

Held: The present petition had been filed by assessee under Article 226 of the Constitution of India seeking release of the Gold jewellery which had been detained by the Respondent – Customs. Assessee was an Indian who was employed in the UAE. Assessee had arrived at the Terminal-3, IGI Airport, New Delhi for attending a marriage ceremony. The invitation card for the marriage ceremony in Guru vaguer was also placed on record as Annexure P-3. Assessee was said to have been wearing a gold chain weighing 32 gms which was detained by the Department. The case of assessee was that he was only served with the impugned order without proper hearing. Assessee contended that the chain was assessee’s personal jewellery. It was held that the Department had failed to provide a Show Cause Notice and a Proper Hearing to assessee and the gold chain was clearly personal jewellery of assessee, therefore, the impugned order was not sustainable. Department was directed to release the gold item of assessee within a period of four weeks.