Rahul Goyal Vs Commissioner of Customs (Preventive) (Delhi High Court)
Summary: Delhi High Court dismissed the customs appeal filed by Rahul Goyal challenging the CESTAT order dated 22 December 2023 concerning confiscation of gold. The principal issue raised before CESTAT, and forming the basis of the challenge before the High Court, was whether gold would fall within the category of “prohibited goods”.
The Division Bench comprising Justice Yashwant Varma and Justice Ravinder Dudeja noted that the question had already been conclusively settled against the assessee by the Delhi High Court judgment in Nidhi Kapoor vs. Principal Commissioner and Additional Secretary to the Government of India & Ors. [2023 SCC OnLine Del 5099].
In view of that binding precedent, the High Court found no ground to interfere with CESTAT’s order. The appeal consequently failed and was dismissed.
Cases Discussed
Nidhi Kapoor vs. Principal Commissioner and Additional Secretary to the Government of India & Ors. [2023 SCC OnLine Del 5099] (Delhi High Court) — The Court treated the issue whether gold would fall within the category of “prohibited goods” as conclusively settled against the assessee by this judgment.
FULL TEXT OF THE DELHI HIGH COURT ORDER
The appellant seeks to impugn the order of the Customs Excise and Service Tax Appellate Tribunal [”CESTAT”] dated 22 December 2023. The grievance essentially is in respect of confiscation of gold.
As we go through the order impugned, we find that the principal question which was urged for the consideration of the CSETAT was that gold would not fall in the category of ―prohibited goods‖. That issue stands conclusively settled and answered against the assessee in light of the judgment rendered in Nidhi Kapoor vs. Principal Commissioner and Additional Secretary to the Government of India & Ors. [2023 SCC OnLine Del 5099].
We, consequently, find no ground to interfere with the order of the CESTAT. The appeal fails and shall stand dismissed.
