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Delhi HC Orders Release of Seized Gold for Foreign Nationals on Payment of Redemption Fine

Case Law Details

TaxGuru Citation
2025 taxguru.in 10685
Case Name
Muyassar Yusupova Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Muyassar Yusupova Vs Commissioner of Customs (Delhi High Court)

The Delhi High Court, in Muyassar Yusupova Vs Commissioner of Customs, considered a writ petition filed under Article 226 of the Constitution of India seeking directions for enforcement of an Order-in-Original dated 31 January 2025 issued by the Additional Commissioner of Customs, IGI Airport, Terminal-3, New Delhi. The petitioners, Uzbekistan nationals, also sought the release of jewellery seized by Customs on 8 June 2024.

The case arose when the petitioners — Petitioner No.1, Muyassar Yusupova, who was visiting India for medical treatment, and Petitioner No.2, an acquaintance accompanying her — were found wearing gold jewellery collectively weighing 467 grams (259 grams with Petitioner No.1 and 208 grams with Petitioner No.2). The jewellery was detained by Customs officials, and a detention receipt was issued on 8 June 2024.

Subsequently, a Show Cause Notice was issued to the petitioners on 4 December 2024. Following due proceedings, the Additional Commissioner passed the Order-in-Original on 31 January 2025. In that order, the adjudicating authority denied the benefit of free allowance under Notification No. 50/2017-Cus dated 30 June 2017 and declared the petitioners as “ineligible passengers” under the Baggage Rules, 2016. The seized gold items, weighing a total of 464 grams and valued at ₹21,21,831, were ordered to be confiscated under Sections 111(d), 111(i), 111(m), and 111(o) of the Customs Act, 1962.

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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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