Goldie Sud v. The Principal Commissioner Of Customs Passenger Arrivals

Digitally signed by KAWRE KIRAN KALYAN Date:

2026.03.27 11:39:18 +0530 KAWRE KIRAN KALYAN 6-WP-3688-2025.DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3688 OF 2025 Goldie Sud

...Petitioner

Versus

The Principal Commissioner of Customs & Ors.

...Respondents

_________ Mr. Goldie Sud Petitioner in person.

Ms. Maya Majumdar a/w Ms. Krupa Hasurkar i/b Mr. Harshad Shingnapurkar for Respondent Nos.1 to 7.

Ms. Vaishali Chaudhari for Respondent No.8.

__________

CORAM:

G. S. KULKARNI & FARHAN P. DUBASH, JJ.

DATE:

26 MARCH 2026 P.C.

1.

We have heard the petitioner in person.

2.

Although the petitioner has challenged the show cause notice dated 3 June 2024, in the facts and circumstances of the case, we are of the opinion that the show cause notice was issued almost two years back, the same is required to be taken to the logical conclusion. Accordingly, we direct the designated officer who issued the show cause notice dated 3 June 2024 (Exhibit - "I", page 100) to decide the show cause notice within 15 days from today. We further direct the petitioner to appear before the said officer on 30 March 2026 at 11.00 A.M. 3.

Needless to observe that the petitioner shall be heard on all contentions, including all documents the petitioner would intend to present, and that orders be passed in accordance with law.

4.

All contentions of the parties are expressly kept open. 26 March 2026 Kiran Kawre

6-WP-3688-2025.DOC 5.

We accordingly adjourn the present proceedings to 15 April 2026 (HOB). On the adjourned date of hearing, the learned counsel for the Department shall place on record the order which would be passed by the Officer on the show cause notice.

6.

In the meantime, considering the value of the watch, including as asserted by the Department, we permit provisional release of the watch to the petitioner upon furnishing a bond to make payment of duty, in the event the show cause notice is decided against the petitioner.

7.

Let appropriate action in that regard be taken within one week from today. 8.

The petitioner is permitted to appear on 30 March 2026 at 11.00 A.M along with his reply to the show cause notice. 9.

Parties to act on authenticated copy of this order. (FARHAN P. DUBASH, J.) (G. S. KULKARNI, J.) 26 March 2026 Kiran Kawre