UDAY JAIN & ANR. vs ADDITIONAL COMMISSIONER CUSTOMS AIR CARGO AND IMPORT & ANR.

Judgment text excerpt

$~59 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th August, 2025 + W.P.(C) 13092/2025 & CM APPL. 53630/2025 UDAY JAIN & ANR. .....Petitioners Through: Mr. SatvikVerma, Adv. versus ADDITIONAL COMMISSIONER CUSTOMS AIR CARGO AND IMPORT & ANR. .....Respondents Through: Mr. Harpreet Singh, SSC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. CM APPL. 53631/2025 (for exemption) 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 13092/2025, CM APPL. 53630/2025 3. The present writ petition has been filed by Mr. Uday Jain, who is the proprietor of M/s Dhoomimal Art Gallery, and his employee Mr. Nixit Kothari. The petition has been filed challenging the impugned order dated 23rdJuly, 2025 passed by the Office of the Principal Commissioner of Customs (hereinafter, ‘the Adjudicating Authority’). 4. There are interesting sets of facts which have given rise to the present case. An artwork, namely- “The Scarecrow”, which is admittedly created by Signature Not Verified W.P.(C) 13092/2025 Page 1 of 7 Digitally Signed By:DHIRENDER KUMAR Signing Date:02.09.2025 18:11:09 Late Shri B.C. Sanyal, who is a well acclaimed artist, is the subject matter of this petition. 5. The background giving rise to the case is that way back in 1972the said artwork created by Mr. Sanyal. However, at some unknown point in time it appears to have been removed from India. 6. The Petitioner, who is an art gallery owner, now seeks to import the same vide bill of entry number 958966 dated 9th January, 2024 (hereinafter, ‘the bill of entry’).As per the said bill of entry, the import was taking place from Dubai. The value of the artwork, as declared during the import, in the bill of