Zubaida Aziz Vs Commissioner of Custom (Delhi High Court)
The petition before the Delhi High Court challenged an Order-in-Original dated 12 June 2024 passed by the Assistant Commissioner of Customs, Terminal-3, IGI Airport, New Delhi. By the impugned order, two gold items described as “two elongated pieces of gold bent in kada shape,” weighing a total of 116 grams, were ordered to be absolutely confiscated.
The petitioner, an Indian passport holder, had travelled to Saudi Arabia for a pilgrimage and arrived in India on 29 February 2024. Upon arrival at IGI Airport, she was intercepted by Customs officials and the gold items were seized under a detention receipt issued the same day. The petitioner contended that no show cause notice was issued and no personal hearing was granted prior to passing the confiscation order. The Customs Department argued that the petitioner had waived the issuance of a show cause notice and the opportunity of personal hearing.
During the proceedings, the Court directed the Customs Department to produce the seized gold items. Upon examination, the Court observed that the items were not jewellery but raw gold pieces bent into the shape of a bangle or kada.
As the Order-in-Original had already been passed, the Court held that the appropriate remedy was by way of a statutory appeal. The petitioner was granted liberty to file an appeal before the Commissioner (Appeals) by 31 January 2026. The Court directed that if filed within this time, the appeal should not be dismissed on limitation grounds and must be decided in accordance with law after granting a personal hearing. The seized gold items were returned to the Customs official, and the writ petition was disposed of.
