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Suppression of facts: Delhi HC Upholds Customs Fine for Improper Gold Import

Case Law Details

TaxGuru Citation
2025 taxguru.in 2293
Case Name
Gayrat Djabarov Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Gayrat Djabarov Vs Commissioner of Customs (Delhi High Court)

Delhi High Court ruled on a writ petition filed by Uzbek national Gayrat Djabarov, who sought the release of gold jewelry detained by customs officials at Indira Gandhi International Airport on April 26, 2024. The petitioner had arrived in India as a tourist carrying gold chains, rings, earrings, and bracelets, which were seized by the authorities. He claimed that despite repeated representations, he never received a show cause notice or an Order-in-Original regarding the confiscation of his goods. However, the Customs Department presented an order dated July 2, 2024, which allowed him to redeem the goods upon payment of a fine.

The Customs Department argued that Djabarov had suppressed material facts in his petition. They revealed that he had authorized a representative, Rishabh Atri, to act on his behalf, and the Order-in-Original had been received by this representative on the same date it was issued. The court cited the Supreme Court’s decision in Shri K Jayaram & Ors v. Bangalore Development Authority (Civil Appeal No. 7550-7553 of 2021), which held that suppression of past or present litigations amounts to misleading the court and disqualifies a petitioner from seeking discretionary relief under Article 226 of the Constitution. The court observed that Djabarov had failed to disclose the receipt of the order and had not provided a satisfactory explanation for omitting this fact in his petition.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,745

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