Failure to provide Personal Hearing even after 6 Months u/s 110(2) of Customs Act: Delhi HC directs to file statutory appeal [Read Order]
Since the Order-in-Original has been passed, the Petitioner is permitted to avail of his Appellate remedies by 15th September, 2025.
![Failure to provide Personal Hearing even after 6 Months u/s 110(2) of Customs Act: Delhi HC directs to file statutory appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/2071854-delhi-hc-faliure-personal-hearing-denied-hearing-taxscan.webp "Failure to provide Personal Hearing even after 6 Months u/s 110(2) of Customs Act: Delhi HC directs to file statutory appeal [Read Order]")
In a recent case, the Delhi High Court directed to filing statutory appeal on finding a failure to provide a personal hearing even after 6 months under section 110(2) of the Customs Act, 1962. Mohammad Anas, the Petitioner arrived at the Indira Gandhi International Airport, Delhi from Saudi Arabia on 18th September, 2023. On the Petitioner’s arrival at the said airport, he...
In a recent case, the Delhi High Court directed to filing statutory appeal on finding a failure to provide a personal hearing even after 6 months under section 110(2) of the Customs Act, 1962.
Mohammad Anas, the Petitioner arrived at the Indira Gandhi International Airport, Delhi from Saudi Arabia on 18th September, 2023. On the Petitioner’s arrival at the said airport, he was intercepted by the Custom officials. The Petitioner claims to have intimated the said officials of the gold bar present in his pocket and subsequently, the said gold bar was seized from him by the Custom officials vide detention receipt No. 2659. Thereafter, on 29th April, 2025 an application was made to the CustomsDepartment by the Petitioner, under Section 110(2) of the Customs Act, 1962 (‘Customs Act’) seeking release of the gold bar, in absence of any Show Cause Notice.
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The case of the petitioner is that no show cause notice was issued in the matter and a personal hearing was also not granted. The duration of six months provided under Section 110 (2) of the Customs Act, has elapsed and hence, the goods of the Petitioner ought to be released to him.
However, the case of the Customs department is that when the Petitioner had approached the Customs Authority, he was given an oral show cause following which, the Petitioner had signed a waiver of personal hearing,
A division bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta considering the fact that in this case the items are not jewellery of personal use or a personal effect, but is instead, a gold bar, which may be used for commercial purposes, the Court is not inclined to release the same to the Petitioner.
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Counsel for the Petitioner submitted that the Order-in-Original was not communicated to the Petitioner. Since the Order-in-Original has been passed, the Petitioner is permitted to avail of his Appellate remedies by 15th September, 2025. If the appeal is filed by 15th September, 2025, the same shall not be dismissed as being barred by limitation and shall be adjudicated on merits.
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