NAJIR vs. COMMISSIONER OF CUSTOMS

W.P.(C)-16994/2025HC Delhi02 September 202616 pages
AI SummaryRemanded

What were the facts?

The Petitioner, an Indian citizen returning from Saudi Arabia on 20.01.2024, was intercepted at Indira Gandhi International Airport, New Delhi, with three gold bars weighing 93 grams concealed in his belt. The Customs Authorities seized the gold bars, citing "Green Channel violation." A statement was recorded from the Petitioner under Section 108 of the Customs Act, 1962, where he admitted to the recovery, concealment, and non-declaration of the gold, and stated he did not require a show-cause notice or personal hearing. The Detention Receipt was issued on the same date. The Petitioner filed a writ petition seeking unconditional release of the gold bars, arguing that no written show-cause notice was issued within the statutory period prescribed under Section 110(2) of the Act.

What did the High Court hold?

The High Court held that the Petitioner is not entitled to unconditional release of the gold bars at this stage. While no written show-cause notice was issued, the Respondent asserted that an oral show-cause notice was given on 20.01.2024, and the Petitioner's contemporaneous statement under Section 108 waived the need for a formal notice and personal hearing. The Court found that the question of whether the proceedings on 20.01.2024 constituted compliance with Section 124, including the oral notice and the voluntariness of the Petitioner's statement, requires adjudication by the competent authority. The Court declined to decide these issues in a writ petition, especially when the Respondent offered a personal hearing and adjudication within a time-bound period. The Court clarified that it had not expressed any opinion on the merits of the allegations, confiscation, duty, fine, or penalty, leaving these matters for the competent authority.

What were the issues?

1. Whether the Petitioner is entitled to the unconditional release of the three gold bars weighing 93 grams on the ground that no written show-cause notice under Section 124 of the Customs Act, 1962, was issued within the period contemplated under Section 110(2) of the Act? Assessee's arguments: The continued detention of the gold bars is contrary to Sections 110(2) and 124 of the Act, as no written show-cause notice was issued within the statutory period. Upon expiry of this period, the seizure loses legal efficacy, and the goods must be released unconditionally. The Respondent cannot rely on the statement recorded under Section 108, as it was a pre-typed document obtained under coercion, without contents being explained, and the Petitioner was compelled to sign blank papers. There can be no waiver of the statutory requirement of a show-cause notice under Section 124. Revenue's arguments: The Respondent contended that an oral show-cause notice was issued on 20.01.2024, and the Petitioner's statement under Section 108, wherein he waived the requirement of a show-cause notice and personal hearing, constitutes compliance. The Petitioner failed to appear for appraisement of the goods.

Which sections of the Income-tax Act were involved?

Section 110(2),Section 124,Section 108

AI-generated summary — verify with the full judgment below

W.P.(C) 16994/2025 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Judgment reserved on: 19.08.2026 Judgment pronounced on: 02.09.2026

Judgment uploaded on: 02.09.2026 # CNR No. DLHC010874872025 + W.P.(C) 16994/2025

NAJIR

.....Petitioner Through: Dr. Ashutosh, Ms. Fatima, Mr. Rohit Swarup, Mr. Dalip Singh, Mr. Avinash Kumar Singh, Mr. Pravej Hasan, Mr. Abhijeet Sagar, Mr. S.Vijaykanth, Advs.

versus

COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Vishal Chadha, Senior Standing Counsel with Mr. Chandan Kumar, Advs.

CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN J U D G M E N T ANIL KSHETARPAL, J.:

1.

The issue which arises for consideration in the present Petition is whether the Petitioner is entitled to unconditional release of three gold bars, collectively weighing 93 grams, detained/seized by the Customs Authorities on 20.01.2024, on the ground that no show-cause notice under

The order continues below.

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