Mohd Khalid Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered whether continued detention of two gold bars weighing 166 grams warranted interference under Articles 226 and 227 of the Constitution of India. The gold bars had been detained by Customs at Indira Gandhi International Airport, New Delhi, on 10.12.2024 after the petitioner arrived from Saudi Arabia. The Detention Receipt recorded “Green Channel violation” and stated that the goods were required to be cleared within two months, failing which action under the relevant provisions of the Customs Act, 1962 would be initiated.
On the same date, the petitioner’s statement under Section 108 of the Customs Act, 1962 was recorded. It recorded that the petitioner had crossed the Green Channel, that the gold was recovered during DFMD and X-ray examination, that he had not declared the goods, and that he was willing to pay Customs duty, fine and penalty as applicable. The statement also contained an express recital that he did not need any show cause notice or personal hearing. The petitioner subsequently disputed the voluntariness and evidentiary value of the statement and relied upon allegations concerning typed documents, blank papers and CCTV footage.
The petitioner contended that the goods could not remain detained indefinitely because a notice under Section 124 of the Customs Act, 1962 had not been issued within the period contemplated by Section 110(2). Reliance was placed on the Supreme Court decision in Union of India & Ors. Vs Jatin Ahuja. The petitioner also argued that the first proviso to Section 124 permits an oral notice and representation only at the request of the person concerned, and that the statement merely recorded that he did not require a show cause notice or personal hearing.
