Nahid Zakiya Through SPA Mohammad Uzair Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered whether Nahid Zakiya, who approached the Court about two and a half years after Customs detained a yellow metal chain appearing to be gold, was entitled to a writ directing its unconditional return on the assertion that no notice under Section 124 of the Customs Act, 1962 had been issued within the period contemplated under Section 110(2). The Petitioner had arrived at Terminal-3, Indira Gandhi International Airport, New Delhi, from the United Arab Emirates on 28.06.2023. After crossing the Green Channel, she was intercepted and a 58-gram yellow metal chain appearing to be gold was recovered. The Detention Receipt recorded “Green Channel Violation”, described the article as “ONE YELLOW METAL CHAIN MADE TO BE GOLD” and stated that its value was “TO BE APPRAISED”.
The Court attached particular significance to the Petitioner’s contemporaneous statement recorded on 28.06.2023 under Section 108 of the Act. According to the record, she stated that she had crossed the Green Channel, that the article belonged to her, that she knew Customs duty was payable, and that she had intentionally not declared the article. She agreed to the description, quantity and value to be assessed by the Department, expressed willingness to pay duty, fine and penalty as applicable, and stated that she did not require a Show Cause Notice or personal hearing. The statement also recorded that it was made voluntarily, without duress, pressure or threat. The Court noted that the writ petition was silent about this contemporaneous statement and that no contemporaneous retraction, representation or complaint disputing its voluntariness or correctness had been placed on record.
