Delhi HC Orders Unconditional Release of Gold for Lack of Customs Section 110 SCN

Sunil Kumar Gupta Vs Commissioner of Customs (Delhi High Court) The Delhi High Court heard a writ petition filed under Article 226 seeking release of one gold kada and one gold chain, totaling 160 grams, seized by the Customs Department on 24th February 2024 at Indira Gandhi International Airport. The petitioner was returning from Dubai when the goods were intercepted. While the petitioner’s statement was recorded, no Show Cause Notice (SCN) under Section 110 of the Customs Act, 1962, was issued, nor was any hearing notice provided. Relying on the Supreme Court decision in Union of India &am...