Disposed¶21

Nur Muzni Binti Zainol v. the Commissioner of Customs

Delhi HC3 Jul 2026W.P.(C)/8399/2026

Case brief

AI extract

What is this about?

Nur Muzni Binti Zainol v. Commissioner of Customs, W.P.(C) 8399/2026 (Delhi HC, 03.07.2026): detention of 510 grams gold jewellery; non-issue/receipt of Show Cause Notice; Section 110(2) Customs Act, 1962 limitation; disputed question of fact in writ jurisdiction; personal hearing before Joint Commissioner of Custom, IGI Airport on 03.08.2026; departmental remedy; petition disposed of.

What did the court decide?

Writ petition and pending application disposed of; Petitioner granted opportunity of personal hearing before the Joint Commissioner of Custom, IGI Airport, New Delhi on 03.08.2026 at 11:00 A.M., with liberty to avail departmental remedy in accordance with law. ¶21

Nur Muzni Binti Zainol Vs the Commissioner of Customs — Customs and Excise | Delhi HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the detained 510 grams of gold jewellery is required to be released on the ground that no Show Cause Notice was issued and the maximum period prescribed under Section 110(2) of the Customs Act, 1962 has lapsed. +1 more

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Court's answer

The Petitioner, through her counsel, is granted opportunity of personal hearing and may, if so advised, enter appearance before the Joint Commissioner of Custom, IGI Airport, New Delhi on 03.08.2026 at 11:00 A.M.; thereafter the Joint Commissioner will expeditiously proceed with the matter.

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Ratio / Principle

Whether the Petitioner received the Show Cause Notice is a question of fact decidable only after the parties are granted opportunity of producing evidence; being a disputed question of fact, it cannot be decided in exercise of Writ jurisdiction, and the Petitioner shall be at liberty to avail departmental remedy in accordance with law.

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Detailed headnote1 paragraphs

Writ Petition (Civil) disposed of by the High Court of Delhi (Anil Kshetarpal and Shail Jain, JJ.) on 03.07.2026. The petitioner, a foreign national, sought release of 510 grams of detained gold jewellery contending that no Show Cause Notice was issued and that the maximum period under Section 110(2) of the Customs Act, 1962 had lapsed. The respondent asserted the Show Cause Notice was issued within time and the petitioner, though called for personal hearing through the Ministry of External Affairs, did not appear. Holding that receipt of the Show Cause Notice was a disputed question of fact not decidable in writ jurisdiction, the Court granted the petitioner an opportunity of personal hearing before the Joint Commissioner of Customs, IGI Airport, New Delhi on 03.08.2026 at 11:00 A.M., directed expeditious proceedings thereafter, and disposed of the petition with liberty to avail the departmental remedy.

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$~13

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 8399/2026 and CM APPL. 39402/2026 NUR MUZNI BINTI ZAINOL .....Petitioner Through: Mr. Rohit Kapur, Adv.

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versus

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THE COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC along with Mr. Naman, Adv.

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CORAM:

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HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

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O R D E R

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% 03.07.2026

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On 01.07.2026, the following order was passed:

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Learned counsel representing the Petitioner, inter alia ¸ contends that the Department did not issue any Show Cause Notice after detaining 510 grams gold jewellery. Accordingly, the jewellery is required to be released as the maximum period prescribed under Section 110(2) of the Customs Act, 1962 has lapsed.

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Issue Notice of Motion.

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Learned counsel representing the Respondent accepts Notice on behalf of the Respondent and submits that oral notice shall be deemed to have been given to the Petitioner when the goods were detained. She prays for some time to take complete instructions before assisting the Court.

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List for final disposal on 03.07.2026 in the Supplementary List.

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Ms. Anushree Narain, Sr. Standing Counsel, who accepted Notice on the previous date of hearing, has informed the Court that the Show Cause Notice was issued within the prescribed period and the Petitioner had also been called for personal hearing through the Ministry of External Affairs since the Petitioner is a foreign national; however, the Petitioner did not enter appearance.

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This is a digitally signed order.

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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 07/07/2026 at 11:28:59

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It is further submitted that the Petitioner may be directed to enter appearance for personal hearing before the competent authority on a date that shall be notified by this Court.

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Mr. Rohit Kapur, Advocate, who appears for the Petitioner submits that the Show Cause Notice has not been received. This is a question of fact, which can be decided after the parties are granted opportunity of producing evidence; hence, a disputed question of fact cannot be decided in exercise of Writ jurisdiction. Hence, the Petitioner shall be at liberty to avail departmental remedy in accordance with law.

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The Petitioner, through her counsel, is granted opportunity of personal hearing. It is notified that the Petitioner may, if so advised, enter appearance before the Joint Commissioner of Custom, IGI Airport, New Delhi on 03.08.2026 at 11:00 A.M. Thereafter, the Joint Commissioner will expeditiously proceed with the matter.

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Hence, the present Writ Petition, along with the pending application, is disposed of.

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ANIL KSHETARPAL, J.

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SHAIL JAIN, J.

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JULY 3, 2026 s.godara/kb

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This is a digitally signed order.

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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 07/07/2026 at 11:28:59

Nur Muzni Binti Zainol v. the Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Nur Muzni Binti Zainol v. the Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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