Case Details: Swati Vijay Salunke vs. Commissioner of Customs (2025) 34 Centax 439 (Del.)
Judiciary and Counsel Details
- Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
- S/Shri Ravi Rathore, Ms. Richa Kumari & Yatin Bhutani, Advs., for the Petitioner
- S/Shri Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Jai Ahuja and Akshay Saxena, Advs., for the Respondent
Facts of the Case
The petitioners in this matter were Indian citizens, a husband and wife, whose personal jewellery was seized by Customs upon their return to India after staying abroad for more than four months to attend a social family event. The seized items included one gold kangan, four gold rings, and one gold necklace totaling 318 grams, as well as one gold chain with pendant, one gold kada, and three gold rings totaling 597 grams. The petitioners submitted invoices evidencing purchase of the jewellery in India and photographs showing them wearing the same items. Despite the seizure, no show cause notice had been issued within six months, and the petitioners contended that continued detention of their personal jewellery was unjustified. The legal issue arose whether Customs could retain personal jewellery without issuing a show cause notice within six months, and the matter was accordingly placed before the High Court.
High Court Held
The High Court held that personal jewellery seized from returning Indian citizens must be released without payment of storage charges if a show cause notice is not issued within six months. The Court applied Section 110(2) of the Customs Act, 1962 and Rule 3 of Baggage Rules, 2016, observing that detention under the circumstances was not justified. Consequently, the petition was disposed of directing that the jewellery be released within four weeks to the petitioners or their authorized representative, subject to verification.
