Awesh Karmi Fundreimayum Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered whether eight gold bars weighing 290 grams, detained/seized after an alleged Green Channel violation at Indira Gandhi International Airport, could be ordered to be released because no written show cause notice had been issued within the period contemplated under Section 110(2) of the Customs Act, 1962. The Respondent-Department asserted that an oral show cause notice had been given on 27.02.2024 under the first proviso to Section 124 and that the Petitioner had stated that he did not require a show cause notice or personal hearing.
The Petitioner, an Indian citizen, arrived in Delhi from Jeddah via Bahrain on 27.02.2024 and was intercepted after crossing the Green Channel. A Detention Receipt recorded detention/seizure of eight yellow metal bars weighing 290 grams for “Green Channel Violation”. The bars comprised one 10-tola bar, two 5-tola bars and five 1-tola bars. A statement was recorded from the Petitioner under Section 108 of the Customs Act on the same date. According to the recorded statement, the Petitioner admitted that the gold belonged to him, admitted the omission and commission, stated that he was unaware that Customs duty was payable on value exceeding the baggage allowance and admitted that he had intentionally not declared the recovered articles. The statement also recorded that he agreed with the Department’s description, quantity and value and did not require a show cause notice or personal hearing.
