Sai Kiran Goud Tirupathi Vs Commissioner of Customs (Delhi High Court)
Delhi High Court recently issued a ruling in the case of Sai Kiran Goud Tirupathi vs. Commissioner of Customs, addressing the seizure of a 50-gram gold Kada by the Customs Department at Indira Gandhi International Airport. Sai Kiran Goud, an Indian citizen, had arrived from Mali on March 12, 2024, wearing the gold Kada, which was valued at Rs. 2,85,079 due to its high purity of 986. The Customs Department seized the item, claiming it had not been declared by the passenger at the proper channels. The petitioner, Mr. Tirupathi, argued that the Kada was a personal item, as his name “SAI” was engraved on it. Despite his claim, the Customs Department had imposed an order of absolute confiscation without issuing a show cause notice or providing a personal hearing, which the petitioner contended violated natural justice principles.
In response to the petitioner’s plea, the Court found that the standard practice of waiving the show cause notice and personal hearing, as in the case of Mr. Tirupathi, was contrary to established legal procedures. This practice was deemed unlawful following a similar ruling in a prior case, Makhinder Chopra v. Commissioner of Customs. As a result, the Delhi High Court quashed the confiscation order and directed the Customs Department to release the gold Kada, subject to the payment of storage charges. The Court emphasized that Customs must follow proper legal processes and uphold the principles of natural justice. The petitioner was instructed to approach the Customs Department to retrieve the seized gold item, which would be released within four weeks upon verification of his identity and payment of the applicable charges.
