Case Details: Gurpreet Singh Sonik vs. Commissioner of Customs (2026) 40 Centax 135 (Del.)
Judiciary and Counsel Details
- Prathiba M. Singh & Shail Jain, JJ.
- Shri Lalltaksh Joshi & Ms Ananya Sanjiv Saraogi, Advs., for the Petitioner.
- Shri Avijit Dikshit, Standing Counsel, for the Respondent.
Facts of the Case
The petitioner was a passenger who arrived from Bangkok in India. The petitioner was carrying a gold chain weighing approximately 100 grams, worn around his neck. The Customs Department detained the said gold chain and issued a detention receipt. The petitioner stated that he had departed from India just 2 weeks prior to the detention and was wearing the same gold chain at the time of departure. The petitioner placed on record an affidavit-cum-self declaration of a goldsmith stating that he had manufactured the gold chain of the petitioner, weighing approximately 100 grams, earlier. It was stated that the representation filed pursuant to detention was not considered by the Customs Department and that no show cause notice (SCN) was issued till date. The department submitted that the SCN was not issued because the petitioner did not appear for the appraisement of the detained gold chain. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that non-appearance for appraisement of detained goods does not stop the limitation for issuance of SCN under Section 110 of the Customs Act, 1962. The Court further held that non-issuance of SCN by itself is sufficient ground to direct release of detained goods, as already held in earlier decisions referred to in the case. The Court held that the continued detention of the gold chain was not tenable. Accordingly, the detention was set aside, and the Court directed the release of the gold chain on payment of 50% warehousing charges.
List of Cases Cited
- Dhiren v. Commissioner — W.P. (C) No. 9951 of 2025, decided on 16-7-2025 by Delhi High Court — Relied on [Para 9]
- Kartik Sahdev v. Commissioner — 2025 (392) E.L.T. 677 (Del.) = (2025) 29 Centax 253 (Del.) — Relied on [Para 10]
