IRFAN Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered a writ petition filed by Irfan seeking release of a 116-gram gold bar seized by Customs authorities at Indira Gandhi International Airport, New Delhi on 06.12.2020. The principal question was whether the Court should exercise its extraordinary jurisdiction under Article 226 of the Constitution to examine a challenge to the Order-in-Original dated 07.06.2023 when the order was amenable to the statutory appellate remedy under Section 128 of the Customs Act, 1962 and the Petitioner had approached the Court only in 2025 after several years of inaction.
The Petitioner had arrived from Riyadh, Saudi Arabia on 06.12.2020 by Flight No. G8-6716. After crossing the Green Channel, he was intercepted and a yellow metal bar of “Suisse” brand weighing 116 grams was recovered from his possession and detained vide Detention Receipt No. 16583 dated 06.12.2020. On the same date, a statement under Section 108 of the Customs Act was recorded. The statement recorded that the gold had been given to the Petitioner by a friend, that he had intentionally attempted to clear it through the Green Channel without payment of customs duty and without declaration, and that he did not require a show cause notice.
