Case Details: Devinder Singh vs. Commissioner of Customs (2026) 40 Centax 108 (Del.)
Judiciary and Counsel Details
- Prathibha M. Singh & Shail Jain, JJ.
- Ms Richa Kumari, S/Shri Pawan, Ms Aarti Gupta, Aman Asht & Prashant Chaudhary, Advocates, for the Petitioner.
- S/Shri Harpreet Singh, SSC with Jai Ahuja, Sanidhya Sharma, Akshay Saxena & Ms Shivali Saxena, Advocates, for the Respondent.
Facts of the Case
The petitioner, an Indian citizen and passenger, travelled abroad for employment but returned to India within a few days due to a serious medical condition following surgery, and upon arrival, one gold kada and one gold chain, each weighing 116 grams, were detained by the department. The petitioner challenged the detention receipt issued in this regard by filing a writ petition, contending that the items constituted his personal effects under the Baggage Rules, 2016 and had been used by him for several years. It was submitted that despite the lapse of more than four years from the date of seizure, no show cause notice had been issued and no adjudication order had been passed under the Customs Act, 1962. The petitioner further relied upon medical records and photographs to substantiate his illness and the personal nature of the jewellery. The matter was placed before the High Court.
High Court Held
The Delhi High Court held that non-appearance of the petitioner for appraisement could not be a ground to withhold the issuance of a show cause notice under Section 110 of the Customs Act, 1962. It was observed that the continued detention of goods without issuance of a show cause notice within the prescribed time rendered such detention illegal and unsustainable in law. The Court further held that the goods in question were personal jewellery of the petitioner, as supported by the material placed on record, and thus qualified as personal effects under the Baggage Rules, 2016. It also accepted the petitioner’s medical condition as a valid explanation for his conduct and circumstances. Accordingly, the Court directed the release of the detained goods and waived the warehousing charges, holding that continued detention was no longer tenable.
List of Cases Cited
- Abhilash Mullentevida v. Commissioner — (2025) 32 Centax 76 (Del.) — Relied on [Para 8]
- Dhiren v. Commissioner — W.P. (C) No. 9951 of 2025, decided on 16-7-2025 by Delhi High Court — Relied on [Para 7]
