GOR SHARIAN vs THE COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14th February, 2025 + W.P.(C) 1807/2025, CM APPL. 8675/2025 & CM APPL. 8676/2025 GOR SHARIAN .....Petitioner Through: Mr. S. Vijay Kanth and Mr. Utkarsh Tripathi, Advs. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Gibran Naushad, Sr. SC. (M: 9910305746). Mr. Sumit Kumar, A.C.S, Mr. Sunil Kumar, A.C.S and Mr. Abhitesh Kumar, A.L.O, Customs Department. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India inter alia challenging the impugned Refund Order No. 13/2024-25 dated 3rd October, 2024 (hereinafter “Refund Order”) and corrigendum dated 16th January, 2025 to the said impugned order (hereinafter “Corrigendum Order”), passed by the Assistant Commissioner (Refund), IGI Airport, New Delhi. 3. The said proceedings arise from the interception of the Petitioner, stated to be a Russian citizen, on 24th September, 2021 after crossing the Green Channel at IGI Airport, New Delhi. On the said date, the Petitioner’s baggage was searched and 1065.10 grams of gold was recovered from the Petitioner. The said gold was detained and the case of the Petitioner was adjudicated vide Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS W.P.(C) 1807/2025 Page 1 of 10 Signing Date:17.02.2025 10:56:18 Order-in-Original No. 242/Adj/2021 dated 17th November, 2021. The said Order-in-original was challenged by the Petitioner in appeal before the Commissioner of Customs (Appeals). Vide Order-in-Appeal dated 26th July, 2022 the said appeal was allowed and, inter alia, the detained goods were directed to be released to the Petitioner on paymen