Yatin Miglani Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court heard a petition filed under Article 226 of the Constitution of India by the petitioner challenging the Order-in-Original dated 9 February 2024 issued by the Assistant Commissioner of Customs, Terminal-3, Indira Gandhi International Airport, New Delhi. The petition arose from the detention of two gold chains, collectively weighing 150 grams, when the petitioner arrived from Dubai on 8 October 2023. The detention receipt, numbered 2814, recorded the seizure of the gold chains.
The impugned order declared the petitioner ineligible for free allowance under Notification No. 50/2017-Customs dated 30 June 2017, confiscated the gold chains under Sections 111(d), 111(j), and 111(m) of the Customs Act, 1962, and imposed a penalty of Rs. 90,000 under Sections 112(a) and 112(b). Additionally, the order provided an option to redeem the seized goods on payment of Rs. 1,15,000 along with applicable customs duty, subject to completion of legal formalities and regulatory clearances within 120 days. The redemption was conditional upon the petitioner not disputing the identity and valuation of the detained goods.
Following this, the Customs Department filed an appeal against the impugned order on 2 April 2024, to which the petitioner filed a reply on 16 October 2024. Despite the filing, the appeal had not progressed before the Appellate Authority, and the petitioner approached the High Court for intervention. On 17 November 2025, the counsel for the respondent was granted time to obtain instructions, and during the current hearing, it was noted that delays were due to a large number of pending appeals.
