Abdul Janeez Riasur Rahman Vs Commissioner of Customs (Appeal) (Madras High Court)
The petitioner filed a writ petition challenging Order-in-Appeal No. 01/2026-TRY(CUS)-APP dated 27.01.2026 insofar as it imposed a redemption fine of ₹2,50,000 and a penalty of ₹1,00,000. The petitioner also sought release of seized gold chains weighing 149 grams, a Samsung Galaxy S22 Ultra mobile phone and a Dell laptop on payment of applicable customs duty.
The petitioner submitted that paragraph 10.3 of the impugned order itself recorded that the petitioner was eligible to carry the goods and, therefore, the impugned orders were unjustified.
The respondents contended that the petitioner had an efficacious alternative statutory remedy of appeal under Section 129A of the Customs Act, 1962.
After considering the rival submissions and the materials on record, the Madras High Court held that the petitioner’s contention could appropriately be raised before the appellate authority under the statutory remedy provided under the Act.
Considering that the petitioner had been pursuing the matter before the High Court, the Court directed that if an appeal is filed within one week from the date of receipt of a web copy of the order, it shall be treated as having been filed within the period of limitation.
