Aarti Mangla Aggarwal Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court heard five petitions filed by Ms. Aarti Mangla Aggarwal, Mr. Manish Aggarwal, Ms. Shilpi Gupta, Mr. Abhishek Gupta, and Mr. Rishi Goel, seeking the release of seven gold chains collectively weighing 455 grams that were seized by the Customs Department at Indira Gandhi International Airport, New Delhi. The petitioners were among eleven individuals returning from Dubai on June 15, 2024, when the Customs officials detained the gold chains on the ground that they were not declared upon arrival. Initially, the panchnama (official seizure record) was drawn only in the names of two passengers, Mr. Abhishek Gupta and Mr. Manish Aggarwal. Subsequently, show cause notices (SCNs) were issued to all five petitioners, after the initial statements regarding ownership were retracted.
The petitioners contended that the panchnama was incorrectly drawn and argued that the SCNs were issued after the limitation period under Section 110 of the Customs Act, 1962, as they were delivered on June 20, 2025, more than one year after the detention. They further expressed concern that the gold chains might have been disposed of by the Customs Department. In response, the Customs Department, through its Senior Standing Counsel, submitted photographs of the seized gold chains and the dispatch register, showing that the SCNs were dispatched on June 10, 2024, within the limitation period. The Department argued that the chains were not considered personal effects and that proper procedures under Section 110 were followed. The Court took the photographs and dispatch register on record and found no reason to doubt the Customs Department’s compliance with procedural requirements.
