S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court

The Delhi High Court has held that though Section 128A(4A) of the Customs Act, 1962 prescribes that appeals “shall” be decided within six months, the timeline is applicable only where it is possible to do so.

Perusing the language in which the provision is couched, a division bench of Justices Prathiba M. Singh and Shail Jain observed,

“...it uses the word 'shall'. However, the provision also stipulates that the said period is to be adhered where it is possible to do so.”

The observation was made while dealing with the plea filed by an air traveller whose two gold chains were detained by the Customs Department at the airport.

The Petitioner was given an option to redeem the seized gold but the Customs Department filed an appeal against this order in April, 2024. The Petitioner had filed a reply to the same in October 2024 but the appeal had not proceeded before the Appellate Authority.

Petitioner thus cited Section 128A(4A) to contend that the appeal should have been decided in six months.

The Customs on the other hand submitted that there are a large number of appeals which are pending which led to the delay in disposal. Moreover, Section 128A(4A) is only a directory provision.

While the Court agreed that the provision is directory, it was of the view that the appeal deserves to be decided early, as there has been considerable delay in this matter.

Accordingly, it directed that the appeal shall be disposed of by 15th February, 2026.

Appearance: Ms. Richa Kumari, Adv. for Petitioner; Mr. Piyush Beriwal with Ms.Ruchita Srivastava, Advs. for Respondent

Case title: Yatin Miglani v. Commissioner Of Customs

Citation: 2025 LiveLaw (Del) 1610

Case no.: W.P.(C) 17371/2025

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