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

Judgment text excerpt

$~100 * 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 Signature Not Verified Signed By:DHIRENDER W.P.(C) 4851/2025 Page 1 of 5 KUMAR Signing Date:24.05.2025 04:49:24 citizen, while travelling from Dubai to India was wearing 14 gold bangles weighing 1110 grams. The said bangles are stated to belong to the Petitioner’s mother-in-law. Further, the same are stated to be very old bangles, gifted to the Petitioner by the mother-in-law. Photographs showing the Petitioner wearing the said bangles have also been placed on record. 4. It is the case of the Petitioner that the said bangles were seized by the Customs Authority on 18th August, 2019. A detention receipt bearin