SOURABH GIRI vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 + W.P.(C) 11283/2025 SOURABH GIRI .....Petitioner Through: Dr. Ashutosh & Ms. Fatima, Adv. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv. (Mobile No. 9697980007) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition under Article 226 of the Constitution of India has been filed by the Petitioner inter alia seeking directions to release the gold bar weighing 116 grams detained vide Detention Receipt No. 16584 dated 06th December, 2020. 3. On the last date of hearing i.e., 31st July, 2025 the Court upon hearing the parties, had directed the Respondent - Customs Department to place on record the Petitioner’s statement under Section 108 of the Customs Act, 1962 in the following terms: “3. The case of the Petitioner is that till date no Show Cause Notice has been issued to the Petitioner and no personal hearing has been granted. 4. Mr Akash Verma, Id. SSC for the Respondent hands across a statement of the Petitioner wherein he has stated that the said Signature Not Verified Digitally Signed W.P.(C) 11283/2025 Page 1 of 4 By:RAHUL Signing Date:20.08.2025 19:10:24 gold bar belongs to his friend namely, Mr. Asif and that the Petitioner was trying to intentionally clear the Customs without the payment of duties. 5. Accordingly, let the said document, which has been shown to the Court by Id. SSC, be placed on record along with an affidavit in this regard.” 4. Today, ld. Standing Counsel for the Respondent has appeared before this Court and affirmed that neither Show Cause Notice (hereinafter ‘SCN’) nor the Order-in-Original has been pa