Chakshu Garg Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court has directed the release of gold items and three iPhones belonging to a UAE resident, Chakshu Garg, which were seized by customs authorities at Indira Gandhi International Airport. The court’s decision in Chakshu Garg Vs Commissioner of Customs comes after Garg challenged an order from the Additional Commissioner of Customs that had absolutely confiscated the gold and allowed the iPhones to be redeemed only upon payment of a fine. The primary contention of the petitioner was the alleged absence of a show cause notice and personal hearing prior to the passing of the impugned order.
Chakshu Garg, a UAE resident, was intercepted on March 3, 2024, while traveling from Dubai to Delhi. Customs officials detained one yellow metal Kada (50 gms), one yellow metal chain (99 gms), and three iPhone 15 Pro (128 GB variant). The total assessable value of the detained goods was determined to be ₹10,39,144. The impugned order, issued by the Adjudicating Authority, denied Garg any ‘Free Allowance’ for not declaring the goods, declared him an “ineligible Passenger,” and ordered the absolute confiscation of the gold items under various sections of the Customs Act, 1962. For the three iPhones, valued at ₹2,48,006, the order allowed redemption upon payment of ₹32,000, along with applicable customs duty and subject to completion of legal formalities within 120 days. A penalty of ₹1,29,000 was also imposed on Garg.
