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Delhi HC Orders Release of Seized Gold with Reduced Fine and Penalty

Case Law Details

TaxGuru Citation
2025 taxguru.in 10438
Case Name
Rohit Arora Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Rohit Arora Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court addressed a petition filed by Rohit Arora seeking the execution of an Order-in-Appeal dated July 15, 2025, passed by the Commissioner of Customs (Appeals). The case originated from the seizure of one gold kada and one gold chain, totaling 52 grams and valued at ₹3,55,874/-, from the petitioner upon his arrival at IGI Airport on May 18, 2024.

The initial Order-in-Original (OIO), dated December 19, 2024, passed by the Assistant Commissioner of Customs, declared the petitioner as an “ineligible passenger.” The OIO directed the absolute confiscation of the seized jewelry under various sections of the Customs Act, 1962, for non-declaration, and imposed a penalty of ₹55,000/- on the petitioner. The OIO explicitly denied the Free Allowance to the petitioner.

The petitioner had initially challenged the OIO via a Writ Petition (C) 2615/2025, wherein the Delhi High Court permitted him to file a statutory appeal by March 31, 2025. Following this, the Appellate Authority passed the Order-in-Appeal on July 15, 2025. This Appellate Authority’s order partially allowed the appeal, modifying the original decision. It permitted the release of the detained goods to the petitioner upon payment of a redemption fine of ₹35,000/- under Section 125 of the Customs Act, 1962, along with the applicable Customs Duty. Furthermore, the penalty imposed on the petitioner under Section 112(a) and 112(b) was reduced to ₹35,000/-.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

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