Mohammad Umar Vs Commissioner of Customs (Delhi High Court)
Summary: The Delhi High Court considered whether Mohammad Umar was entitled to unconditional release of two gold bars weighing 233 grams on the ground that the statutory requirements under Sections 110(2) and 124 of the Customs Act, 1962 had not been complied with. The petition also sought waiver of detention or warehousing charges. The Court ultimately dismissed the writ petition, holding that the Petitioner had failed to establish an undisputed case of statutory violation warranting a mandamus for release, particularly because the contemporaneous record contained documents bearing his own signatures which materially contradicted his subsequent factual assertions.
The Petitioner had arrived at Indira Gandhi International Airport, New Delhi from Medina on 10.04.2023. Two gold bars, stated to weigh 233 grams and to be of 995 purity, were found in his possession and were detained vide Detention Receipt No. 001633. The receipt described the goods and recorded that they had been “detained at my request and sealed in my presence over my signature”. On the same date, the Petitioner’s statement under Section 108 recorded that he had crossed the Green Channel, had intentionally not declared the gold, understood that Customs duty was leviable beyond the permissible baggage allowance, and was willing to pay Customs duty, fine and penalty. The statement also recorded that he did not require a Show Cause Notice or personal hearing and that it had been tendered voluntarily.
