Faisaluddin Sheikh v. Commissioner of Customs

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W.P.(C) 16883/2025 | High Court of Delhi | disposed 13.11.2025 | Bench: Prathiba M. Singh, Shail Jain. Customs-detention release writ under Article 226: gold chain (49 g) and iPhone 12 Pro detained 07.03.2021 (detention receipt 87370) after petitioner's Dubai–New Delhi arrival at IGI Airport; SCN never issued (Revenue claimed it was waived) and no Order-in-Original passed. Legal core: Section 110 Customs Act 1962 six-month SCN window (once-renewable six-month extension via first proviso to S.110(2)) exhausted, so SCN can no longer be issued and detention is impermissible; Supreme Court precedent Union of India & Anr. v. Jatin Ahuja, Civil Appeal No. 3489/2024 (11.09.2025) relied on and applied; quoted extract also engages Section 110A and clause (a) of Section 124 and rejects the Bombay High Court view in Jayant Hansraj Shah's case. Result: goods releasable on applicable customs duty only — expressly no redemption fine, interest or penalty; warehousing charges capped at Rs. 50,000; in-person/authorised-representative appearance before Customs fixed for 02.12.2025 with credential verification; Nodal Officer: Mukesh Gulia (Superintendent, Legal, IGI T-3; [email protected]). Keywords: Section 110(2) proviso; SCN mandatory six months; Section 124(a); customs seizure/detention release; Article 226; IGI Airport gold iPhone detention.