ROOVI Vs Commissioner of Customs (Delhi High Court)
The matter was heard in hybrid mode, with the Court noting that 25 November 2025 was a holiday on account of Guru Tegh Bahadur’s Martyrdom Day. The petition was filed under Articles 226 and 227 of the Constitution of India, seeking release of seven gold bangles weighing 222 grams, which had been detained by the Customs Department under detention receipt No. 3821 dated 18 February 2024. The petitioner claimed that no Show Cause Notice (SCN) had been issued in the matter.
Notice was eventually issued on 23 July 2025. The petitioner stated that the gold bangles belonged to three women who traveled together, and contended that no SCN was issued for the confiscation. Counsel for the Respondent Department submitted that an Order-in-Original (OIO) dated 21 May 2024 directed absolute confiscation of the gold. The OIO explained that gold cannot be freely imported in baggage, and that the passenger did not meet the conditions for concessional import under the Foreign Trade (Exemption from application of rules in certain cases) Order, 1993, the Baggage Rules, 2016, and Notification No. 50/2017-Cus dated 30 June 2017.
The OIO found that an “eligible passenger” must be either a person of Indian origin or a passport holder returning to India after a stay abroad of at least six months, subject to certain short visit exemptions. The petitioner, an Indian national with Indian passport B8159347, departed India on 31 January 2024 and returned on 18 February 2024, making her stay abroad less than six months. Consequently, she was classified as an “ineligible passenger” for concessional duty benefits. The OIO further explained that under Rule 5 of the Baggage Rules, 2016, female passengers residing abroad for more than one year are allowed duty-free clearance of jewellery up to forty grams or a value of ₹1 lakh. In the present case, the detained gold exceeded the prescribed weight and value, making it “prohibited goods” under the rules. The passenger had claimed ownership of the gold in her statement under Section 108 of the Customs Act, 1962.
