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Delhi HC Orders Release of iPhones Detained by Customs without SCN

Case Law Details

TaxGuru Citation
2025 taxguru.in 6934
Case Name
Yakin Yunus Patel Vs Commissiner of Customs (Delhi High Court)
Date of Judgement/Order
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Yakin Yunus Patel Vs Commissiner of Customs (Delhi High Court)

The Delhi High Court has directed the Customs Department to release five iPhones that were seized from a passenger, Yakin Yunus Patel, more than a year ago. The court’s order in the case of Yakin Yunus Patel vs. Commissioner of Customs was based on the fact that the customs authorities had failed to issue a show cause notice or an Order-in-Original within the statutory period.

Patel and his family were intercepted at the IGI Airport on May 3, 2024, while traveling from Hong Kong, and five iPhones were seized from their possession. The petitioner’s counsel argued that despite a year passing since the seizure, no official notice had been served. The Customs Department’s counsel contended that a standard form for waiver of the show cause notice had been signed by the petitioner, and that he had failed to appear for three personal hearings.

The court, however, ruled in favor of the petitioner. It determined that since no show cause notice had been issued and the statutory time limit had expired, the continued detention of the goods was no longer legally tenable under Section 110 of the Customs Act. The court directed the Customs Department to release the iPhones to the petitioner by July 30, 2025. The order specifies that the petitioner must first appear before the department by July 14, 2025, to furnish any relevant documents and pay all associated warehousing charges. The ruling underscores the legal principle that customs authorities must follow due process and act within statutory timelines when seizing property.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

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