JASVINDER KAUR vs COMMISSIONER OF CUSTOMS (APPEAL) NEW CUSTOM HOISE, NEAR IGI AIRPORT NEW DELHI AND ANR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st May, 2025 W.P.(C) 4851/2025 JASVINDER KAUR .....Petitioner Through: Mr. Naveen Malhotra & Mr. Ritvik Malhotra, Advs. (M; 9990899563) versus COMMISSIONER OF CUSTOMS (APPEAL) NEW CUSTOM HOISE, NEAR IGI AIRPORT NEW DELHI AND ANR .....Respondents Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv. (M: 9650049869) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner - Ms. Jasvinder Kaur under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent No. 1 - Commissioner of Customs (Appeal), Customs House, IGI Airport to decide the appeal filed by the Petitioner assailing the Order-in-Original bearing no. 107/ADJ/2021 dated 31st March 2021 passed by the Respondent No.2 - Joint Commissioner of Customs, Terminal-3, IGI Airport. 3. According to the Petitioner, she is a Canadian citizen, who arrived in India from Dubai on 18th August, 2019. The Petitioner, who is also a senior 4. It is the case of the P