Petitioner sought release of his iPhone 15 Pro Max detained by Customs at IGI Airport on arrival from Dubai. No Show Cause Notice was issued within the one-year period under Section 110. Court held detention impermissible and directed unconditional release without warehousing charges.
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$~47
SHABAD .....Petitioner
Through: Ms. Richa Kumari, Mr. Pawan, Mr. Prashant Chaudhary & Mr. Prashant Solanki, Advs.
versus
COMMISSIONER OF CUSTOMS .....Respondent Through: None.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
O R D E R
% 10.09.2025
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 15/09/2025 at 12:25:04
under Section 110 of the Customs Act, 1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Customs Department for issuing the Show Cause Notice. In this case, the one year period itself has elapsed, thus no Show Cause Notice can be issued at this stage. The detention is therefore impermissible.
Officer: Mr. Sandeep Lamba, Superintendent, Customs
Address: Office of Commissioner, Customs IGI Airports, T-3, New Delhi Mobil No.: 7405345000 Email id: [email protected]
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
SEPTEMBER 10, 2025 Rahul/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 15/09/2025 at 12:25:04
1 issue framed by the court
Whether a detained iPhone, seized without issuance of a Show Cause Notice within the statutory period under Section 110 Customs Act, must be released unconditionally.
1 provisions across 1 enactments
Shabad
Commissioner of Customs
Prathiba M. Singh
Shail Jain
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
