Case Details: Akmal Usmanov vs. Commissioner of Customs (2025) 34 Centax 131 (Del.)
Judiciary and Counsel Details
- Pratibha M. Singh & Shail Jain, JJ.
- Dr Ashutosh and Shri Parvej Hasan, Advs., for the Petitioner
- Shri Satish Aggarwala, SSC, for the Respondent
Facts of the Case
The petitioner, a foreign passenger arriving in India, was found carrying a gold chain weighing 84 grams, which was detained at the airport, and a detention receipt was issued. Despite the lapse of over one year from the date of detention, no show cause notice had been issued, though a personal hearing was conducted during the pendency of the writ petition. The petitioner contended that the item constituted personal jewellery, expressed willingness to re-export the same, and challenged the legality of continued detention beyond the statutory time limit. The matter was accordingly placed before the High Court.
High Court held
The High Court held that in terms of the Baggage Rules, 2016, the petitioner was an eligible passenger and the detained item, being a gold chain, constituted personal jewellery not liable for confiscation. It was observed that under section 110 of the Customs Act, 1962, no show cause notice could be issued once the statutory period of one year, including any permissible extension, had elapsed. The Court found that continued detention in the absence of a show cause notice was impermissible and therefore liable to be quashed. Accordingly, it directed the release of the gold chain upon due verification, subject to payment of warehousing charges as applicable on the date of detention.
List of Cases Cited
- Farida Aliyeva v. Commissioner — 2025 (393) E.L.T. 156 (Del.) = (2025) 29 Centax 93 (Del.) — Relied on [Para 11]
- Gopika Vennankot Govind v. Union of India — (2025) 29 Centax 27 (Del.) = 2025 (393) E.L.T. 482 (Del.) — Relied on [Para 11]
- Mohammad Arham v. Commissioner — 2025:DHC:1789-DB — Relied on [Para 14]
- Nathan Narayansamy v. Commissioner — (2024) 22 Centax 272 (Del.) — Relied on [Para 11]
- Rahul Vattamparambil Remesh v. Union of India — 2025 (393) E.L.T. 8 (Del.) = (2025) 29 Centax 135 (Del.) — Relied on [Para 11]
