Harish Kumar Vs Commissioner of Customs (Delhi High Court)
Delhi HC Orders Release of Seized Gold Because Redemption Option Was Properly Granted; Delhi HC Upholds Redemption of Seized Gold Because Quantity Was Not Commercial; Warehouse Charges Waived After Appellate Release Order, Says Delhi HC in Gold Seizure Case; Delhi HC Declines Further Interference Because Revisional Authority Already Affirmed Gold Release.
In , the petitioner filed a writ petition before the Delhi High Court challenging the detention and seizure of certain gold articles by the Customs authorities and seeking release of the goods along with waiver of warehouse charges. The petitioner also sought setting aside of the Order-in-Appeals dated 27.06.2025 passed by the Commissioner of Customs (Appeals), New Delhi.
The case arose from the petitioner’s arrival at New Delhi from Bangkok on 26.02.2024, when Customs authorities detained one gold kada weighing 120 grams and one gold ring weighing 8 grams, together weighing 128 grams. The petitioner claimed that the items were old personal jewellery and relied upon invoices and photographs placed on record. On 18.04.2024, the petitioner appeared before the authorities for release of the goods, following which appraisement was conducted and another detention receipt was issued.
The adjudicating authority passed an Order-in-Original dated 28.06.2024 denying free baggage allowance and declaring the petitioner ineligible under the applicable customs notification read with the Baggage Rules, 2016. The authority ordered absolute confiscation of the goods and imposed a penalty of ₹2,75,000 under Section 112 of the Customs Act, 1962. The gold articles were described as an unfinished gold ring of purity 999 weighing 8 grams and an unfinished gold kada of purity 999 weighing 120 grams, collectively valued at ₹27,43,835.
