Mohammad Rashid Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court heard a petition filed by Mohammad Rashid seeking the release of a gold bar weighing 117 grams, which had been detained by Customs authorities on 8th April 2025, upon his arrival from Saudi Arabia. A detention receipt was issued the same day. The petitioner argued that the six-month period under Section 110(2) of the Customs Act, 1962, had elapsed without issuance of a show-cause notice, thereby mandating release of the goods, relying on the Supreme Court ruling in Union of India v. Jatin Ahuja (Civil Appeal No.3489/2024). That ruling emphasized that the extension of the statutory six-month period for issuing a show-cause notice must be formally recorded in writing and communicated before the initial period expires; any extension beyond this timeline is invalid.
The Respondent submitted a letter dated 13th October 2025, issued on 15th October 2025, extending the time for issuing the show-cause notice by six months. The Court observed that this extension was issued after the initial six months had expired on 7th October 2025, rendering it ineffective under Section 110(2). Additionally, it was unclear whether this extension was communicated to the petitioner, whose residential address was in Bulandshahr, Uttar Pradesh. The detention receipt issued on 8th April 2025 lacked the petitioner’s email and mobile number, contrary to the Court’s previous directions in Qamar Jahan v. Commissioner of Customs (W.P.(C) 198/2025), which required detention receipts to include the passenger’s contact details for effective communication.
