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Delhi HC Rejects ‘Old and Used’ Gold Claim, Directs Passenger to Appeal

Case Law Details

TaxGuru Citation
2025 taxguru.in 12539
Case Name
Sukhbir Singh Vs Commissioner of Custom (Delhi High Court)
Date of Judgement/Order
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Sukhbir Singh Vs Commissioner of Custom (Delhi High Court)

The Delhi High Court heard a writ petition filed by Sukhbir Singh challenging the Order-in-Original dated 31st May 2024 passed by the Commissioner of Customs, IGI Airport, Terminal 3, New Delhi, and a detention receipt dated 3rd February 2024, relating to the seizure of gold items upon the petitioner’s arrival from Qatar. The seized items included one gold pendant weighing 80 grams and two gold chains weighing 146 grams. The impugned order declared the petitioner an “ineligible passenger” under Notification No. 50/2017-Customs and Baggage Rules, 2016, denied any free allowance, ordered absolute confiscation of the two gold chains, and allowed redemption of the gold pendant upon payment of Rs. 70,000 along with applicable customs duty. Additionally, a penalty of Rs. 1,35,000 was imposed under sections 112(a) and 112(b) of the Customs Act, 1962.

The petitioner contended that the jewellery items were old, used personal items, supported by photographic evidence, and argued that he had been made to sign a pre-printed waiver of Show Cause Notice without any personal hearing prior to the issuance of the impugned order. The Customs Department stated that the order had been delivered to the petitioner on 6th June 2024 and had not been challenged.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,660

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