WRIT PETITION 5368/2025

*IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 5368/2025CHAKSHU GARG

.....PetitionerThrough:Mr.ViraatTripathi,Mr.AshishPanday, Mr. Ajay Singh, Mr. AkshatRaghuvanshi & Mr. Pushpank Pandey,Advs.

versus

COMMISSIONER OF CUSTOMS.....RespondentThrough:Mr. Atul Tripathi, SSC, CBIC withMr. Shubham Mishra, Adv.

CORAM:JUSTICE PRATHIBA M. SINGHJUSTICE RAJNEESH KUMAR GUPTAO R R%06.05.2025

1.This hearing has been done through hybrid mode.

2.The present petition has been filed by the Petitioner under Articles 226and 227 of the Constitution of India, inter alia, challenging the impugnedOrder-in-Original dated 6th March, 2025, passed by the AdditionalCommissioner of Customs, IGI Airport, New Delhi.

3.The Petitioner is an UAE resident, having resident permit bearing no.784-1993-7096546-1. The Petitioner was travelling from Dubai to Delhi on3[rd]March, 2024 by Flight SG-12, when he was intercepted and the followingitems were detained (hereinafter collectively “the detained goods”):

1.One Yellow Metal Kada of 50 gms.2.One Yellow Metal Chain of 99 gms.2.One Yellow Metal Chain of 99 gms.

3.Three iPhone 15 Pro 128 GB variant.

4.After the same was detained, the appraisement was done and theassessable value of the detained goods was Rs.10,39,144/-.assessable value of the detained goods was Rs.10,39,144/-.

5.It is the case of the Petitioner that no Show Cause Notice was issuedand no personal hearing was also granted to the Petitioner prior to passing ofthe impugned order.

6.In terms of the impugned order, the following has been directed by theAdjudicating Authority:

“14. In view of the foregoing, I pass the following order:i) I deny the 'Free Allowance' if any, admissible to thePax Chakshu Garg for not declaring the detained goodsto the Proper Officer at Red Channel as well to theCustoms Officer at Green Channel who intercepted himand recovered the detained goods from him.

ii) I declare the passenger, Chakshu Garg an "ineligiblePassenger" for the purpose of the Notification No.50/2017-Cus dated 30.06.2017 (as amended) read withBaggage Rules, 2016 (as amended).

iii) I order Absolute confiscation of "One gold strip bentin kada shape purity 999 of 50 grams & one gold chainin broken pieces purity 999 of 99 grams (collectiveweight149gramsanditscollectivevalueatRs.10,39,144/)"detainedvideDRNo.DR/INDEL4/26.04.2024/00428 dated 26.04.2024 underSection 111(d), 111(j), 111(l) & 111(m) of the CustomsAct, 1962.iv) I order confiscation of the above said detained goodsi.e. "Three I phone 15 Pro (128 GB) having collectivevalueatRs.2,48,006/-"detainedvideDRNo.DR/INDEL4/26.04;2024/004281dated26.04.2024,under Section 111(d), 111(j), 111(l) & 111(m) of theCustoms Act, 1962;

V) I give an option to redeem the goods confiscatedabove on payment of Rs. 32,000/- (Rs. Thirty TwoThousand Only) along with applicable rate of CustomsDuty on Tariff Valuation as on the date of detention ofseized goods. I allow release of the detained goodswithin 120 days of issue of this order under Section125(3) of the Customs Act, 1962). The redemption to be

allowed after the completion of legal formalities in thisregardandalsofulfillmentofanyregulatoryclearances/approvalsrequired.Theofferofredemption, if accepted, shall be subject to conditionthat the Passenger shall not dispute the identity andvaluation of the goods. The offer of redemption shallcease after 120 days of the receipt of this order.Vi) I also impose penalty of Rs. 1,29,000/- ( Rs. OneLakh Twenty Nine Thousand Only) on the Pax, ChakshuGarg under Section 112(a) and 112(b) of the CustomsAct, 1962.”

7.As per the impugned order, the gold items have been absolutelyconfiscated. The three iPhones have been permitted to be redeemed by payingRs. 32,000/- as redemption fee. However, the prayer for release in thispetition is only in respect of the two gold items.

8.It is the submission of the Petitioner that the gold chain and the Kadaare personal jewellery/personal effects of the Petitioner. Photographs havebeen placed on record to establish the same. In fact, the gold chain is stated tohave been seized in broken condition. Moreover, the waiver of Show CauseNotice is itself contrary to law as held by this Court in several cases includingin Mr Makhinder Chopra vs Commissioner of Customs New Delhi,2025:DHC:1162-DB.

9.Under such circumstances, the Petitioner is willing to pay theredemption fine for the iPhones and prays for the gold items to be released.10.Considering the above, the gold items shall be released to the Petitionerwithout any storage charges. However, insofar as the iPhones are concerned,the storage charges and redemption fee shall be payable.

11.Let all the detained goods be released within period of two weeks.

12.Petition is disposed of in these terms. Pending applications, if any, arealso disposed of.

PRATHIBA M. SINGH, J.

MAY 6, 2025Rahul/Msh

RAJNEESH KUMAR GUPTA, J.