Chesam Yasin Vs Commissioner of Customs (Delhi High Court)
The petition was filed under Article 226 of the Constitution challenging the detention receipt dated 19 July 2022 by which gold recovered from the petitioner was seized by customs authorities. The matter was heard by the Delhi High Court. The petitioner had arrived in Delhi from Imphal on 19 July 2022 and was searched by customs officers, during which three capsules containing gold in paste form, weighing about 1070.6 grams, were recovered from his body. Upon refining, the gold yielded approximately 887 grams and was appraised at a tariff value of Rs. 38,83,747.
During earlier hearings, the Court had directed the customs department to place on record details regarding issuance of the show cause notice. In compliance, the respondent produced an affidavit enclosing the Order-in-Original dated 24 October 2024. The Order-in-Original recorded that the seized gold attracted violations under multiple provisions of the Customs Act, 1962. It denied any free allowance to the petitioner, ordered absolute confiscation of the gold under Sections 111(d), (i), (j), (l), (m), and (o) of the Act, and imposed a penalty of Rs. 5 lakh each on the petitioner and the alleged owner of the gold under Sections 112(a), 112(b), and 114AA.
