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Madras HC Orders Customs Authority to Complete Pending Gold Seizure Case

Case Law Details

TaxGuru Citation
2025 taxguru.in 10896
Case Name
Jignesh Kishorbhai Patadiya Vs Principal Commissioner of Customs (Madras High Court)
Date of Judgement/Order
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Jignesh Kishorbhai Patadiya Vs Principal Commissioner of Customs (Madras High Court)

The Madras High Court addressed a writ petition seeking a direction to the customs adjudicating authority to complete pending proceedings in O.S. No. 1397 of 2023. The petitioner, who had traveled to Dubai with his family, was intercepted by customs officers upon arrival at Chennai International Airport. Two gold chains weighing 160 grams and valued at ₹8,53,111 were seized from the petitioner and his wife. Subsequently, the adjudicating authority passed an order on November 20, 2023, confiscating the gold chains and imposing a penalty of ₹85,000 on the petitioner. The petitioner challenged this order before the appellate authority, which, by order dated April 23, 2024, set aside the confiscation and penalty, remanding the matter to the adjudicating authority for de novo consideration. However, no further action was taken by the authority despite the petitioner’s representation dated August 10, 2025. Observing the delay and lack of response, the High Court directed the adjudicating authority to proceed with the case and dispose of it on its merits and in accordance with law within four weeks from receipt of the court’s order. The writ petition was disposed of accordingly, with no order as to costs, and the connected miscellaneous petition was also closed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,216

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