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Delhi HC Calls Passenger Fight for 21g Gold Ring Unreasonable, Slams Customs, Imposes ₹5k Costs

Case Law Details

TaxGuru Citation
2025 taxguru.in 13460
Case Name
Sayara Vs Commissioner of Customs (Delhi High Court)
Appeal Number
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Sayara Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court dealt with a writ petition seeking release of a gold ring weighing 21 grams that had been seized by Customs authorities at IGI Airport, New Delhi, on 14 July 2024 when the petitioner arrived from Dubai. The petitioner contended that the gold ring was personal jewellery received as a gift from her brother-in-law and that it had already been ordered to be released unconditionally by an adjudication order dated 21 July 2025. Despite this, the ring had not been released, compelling the petitioner to approach the Court.

The Court examined the adjudication order, which recorded that the total value of the ring was ₹1,42,775 and that the petitioner, though an “ineligible passenger” for concessional import of gold due to her short stay abroad, was entitled to release of the ring as it constituted personal jewellery of Indian origin and formed part of her personal effects. The adjudicating authority had expressly held that the ring was not liable to confiscation under Section 111 of the Customs Act, 1962, and that no penalty was leviable under Section 112. It had also ordered unconditional release without payment of duty, fine, or penalty.

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Author Info

CA Sandeep Kanoi
Qualification: Graduate, CA in Job / Business, DD
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 24,532

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