$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12961/2025 BILAL .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Prashant Chaudhary and Mr. Pradhant Solanki, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf, Ms. Drishti Rawal and Mr. Mayur Goyal, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 26.08.2025 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present petition seeking release of the goods i.e., two gold kaddas(hereinafter “the detained jewellery”) detained by the Customs Department vide Detention Receipt dated 27th January, 2024. 3. The case of the Petitioner is that he is an Indian passport holder who was travelling from Dubai to Delhi on 27th January, 2024. Upon his arrival at the Indira Gandhi International Airport, New Delhi the Petitioner was intercepted and the detained jewellery were seized by the Customs Department. It is stated that the detained jewellery had been purchased by the Petitioner for his mother. 4. Thereafter, appraisement was also done of the detained jewellery, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2025 at 12:54:01 however, till date no show cause notice has been issued and no hearing has been fixed. 5. Mr. Amritanshu, ld. SSC submits that there is a waiver of Show Cause Notice and personal hearing by the Petitioner, however, no Order-in- Original has been passed till date. 6. Heard the ld. Counsels for the Parties. The detention dates back to 27th January, 2024. The time period as prescribed under Section 110 of the Customs Act, 1962 has already lapsed. The continued detention would, therefore, be untenable. 7. However, considering the nature of detained jewellery and the fact that the time period has already lapsed, the following directions are issued: i. The Petitioner shall appear before the Customs Authorities on 28th September, 2025 at 11:30. In respect of the same, let the Petitioner contact the following officer who shall assist the Petitioner with the requisite procedure: Officer: Mr. Sandeep Lamba, Superintendent, Customs Address: Office of Commissioner, Customs, IGI Airport, Terminal - 3, New Delhi Mob. No: 7405345000 Email: igilegaldelhi@gmail.com On the said date, the Customs duty shall be determined on the detained jewellery which shall be paid by the Petitioner. Upon payment of the customs duty the seized items shall be released. ii. No redemption fine or penalty shall be liable to be paid by the Petitioneras the time for issuing the Show Cause Notice has already lapsed. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2025 at 12:54:01 iii. No warehousing charges shall be charged in this matter. 8. The petition is disposed of in the above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. AUGUST 26, 2025 dj/msh This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2025 at 12:54:01