Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Custom Duty

Delhi HC Slam Customs for Illegal Disposal of Seized Gold & Withholding Refund

Case Law Details

TaxGuru Citation
2025 taxguru.in 10808
Case Name
Puja Jayant & Ors. Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
Only available for paid members
Advertisement


Puja Jayant & Ors. Vs Commissioner of Customs (Delhi High Court)

In Puja Jayant & Ors. vs Commissioner of Customs, the Delhi High Court addressed serious procedural lapses and unlawful actions by Customs authorities at Indira Gandhi International (IGI) Airport concerning the detention and disposal of seized gold jewellery belonging to three passengers. The case was heard through hybrid mode.

The petition was filed under Articles 226 and 227 of the Constitution of India by Ms. Puja Jayant (Petitioner No. 1), her husband Mr. Jayant Shastri (Petitioner No. 3), and her sister-in-law Ms. Manisha Shastri (Petitioner No. 2). They sought the release of their gold jewellery detained by Customs officers at IGI Airport on 6 September 2022. The detained items consisted of three gold chains weighing 100 grams, 51 grams, and 250 grams, totaling 401 grams.

According to the petitioners, they were travelling from Dubai to India to attend a family wedding when their jewellery was detained, and three detention receipts were issued. Subsequently, on 21 March 2023, the petitioners submitted a representation requesting Customs not to dispose of the seized gold jewellery. A personal hearing was granted on 28 March 2023, during which they explained that the ornaments were personal-use effects and sought permission for re-export.

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,237

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.