Sunil Kumar Gupta v. Commissioner of Customs
Case brief
What is this about?
Customs Department sought modification of an earlier order directing release of detained goods. The Court held the detained goods were the petitioner's personal effects and should not have been detained, noting no show cause notice under Section 110 of the Customs Act was issued within time, and directed compliance.
What did the court decide?
Respondent directed to comply with order dated 7 November 2025 by releasing the seized goods unconditionally, failing which stringent action may follow.