Abdul Samad Vs Commissioner of Customs & Anr. (Delhi High Court)
The Delhi High Court considered a writ petition challenging Order No. 295/22-Cus dated 20.09.2022 passed by the Additional Secretary, Ministry of Finance, Department of Revenue, dismissing the Petitioner’s revision application under Section 129DD of the Customs Act, 1962. The Petitioner also sought setting aside of the orders of the Adjudicating Authority and the Commissioner of Customs (Appeals), and refund of the sale proceeds of the confiscated gold without deduction of redemption fine, customs duty, penalty and interest. The principal issue before the Court was whether it should interfere with the concurrent findings that the Petitioner had attempted to import substantial quantities of gold jewellery and gold biscuits into India without making the mandatory customs declaration, rendering the goods liable to confiscation under the Customs Act, 1962.
The Petitioner, an Indian passport holder residing in Mumbai, arrived at Indira Gandhi International Airport, New Delhi from Dubai on 11.10.2013. According to the Customs Department, after crossing the Green Channel, he was intercepted and found carrying 477 gold chains weighing 2,516.5 grams and two gold biscuits weighing 100 grams each, aggregating to 2,716.5 grams, besides Indian currency of Rs.19,090 and 785 UAE Dirhams. His Customs Declaration Form disclosed “Nil”, indicating that no dutiable goods had been declared.
