Elena Shvedova Vs Union Of India And Ors (Delhi High Court)
Delhi High Court held that the petitioner is not entitled for release of gold bars as SCN was duly served through e-mail within a period of six months as provided under section 110(2) of Customs Act, 1962.
Facts- Petitioner is a foreign national and a resident of Moscow, Russia. As per averments in the petition, petitioner purchased five gold bars, weighing 1075 grams from her bank in Russia. Petitioner came to India and brought the said five gold bars for making jewellery and taking back to her country.
Petitioner was intercepted by the Customs Officers near the green channel. The gold bars were seized by the Customs Officers. Petitioner was forced to sign pre-narrated documents, which were in English language. Petitioner later returned to her country and sent a letter dated 02.2023 to the Commissioner of Customs stating the ordeal, she had undergone. She sent yet another letter to the Commissioner of Customs wherein she requested not to sell her gold.
It has been stated that no Show Cause Notice has been given to the petitioner till date u/s. 124 (a) r.w.s. 110 of the Customs Act, the said gold should therefore be returned to her unconditionally. However, in its counter affidavit, Revenue stated that the SCN dated 03.07.2023 was issued by the Competent Authority within the stipulated time period and the same was also sent to the petitioner by email dated 04.07.2023 but petitioner did not file any reply to the same.
