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250 gm Gold Bar Confiscation Upheld for Green Channel Misuse: Delhi HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 26
Case Name
Ruman Khan Vs Union of India & Ors (Delhi High Court)
Date of Judgement/Order
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Ruman Khan Vs Union of India & Ors (Delhi High Court)

The Delhi High Court considered a writ petition seeking release of a seized gold bar allegedly confiscated by Customs authorities at Indira Gandhi International Airport, New Delhi. The petitioner had arrived from Saudi Arabia on 19 July 2023 and was intercepted after passing through the green channel without declaring a gold bar weighing 250 grams. The gold bar was seized, and the petitioner’s statement was recorded the same day. The petitioner contended that no show cause notice (SCN) had been issued and sought release of the gold.

During the pendency of the writ petition, the Court directed that the gold bar should not be disposed of. The Customs authorities confirmed that it remained undisposed and granted the petitioner an opportunity of hearing. Written submissions were filed, and an Order-in-Original dated 14 October 2025 was passed.

The Court examined the adjudication order and found that the principles of natural justice had been complied with. The adjudicating authority held that the petitioner, an Indian national travelling on an Indian passport, was an ineligible passenger for concessional import of gold. Records showed multiple short foreign trips, leading to the conclusion that the petitioner did not meet eligibility conditions under the applicable notification and baggage rules.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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