MANAN KARAN SHARMA vs COMMISSIONER OF CUSTOMS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st May, 2025 W.P.(C) 6707/2025 MANAN KARAN SHARMA .....Petitioner Through: Ms. Richa Kumari, Advocate. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, Advocate. 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 writ petition has been filed under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Order-in- Original dated 11th March, 2024 and the impugned Order-in-Appeal dated 28th October, 2024 (hereinafter collectively “the impugned orders”). The Petitioner has also prayed for release and re-export of gold jewellery detained by the Customs Department vide Detention Receipt (old) dated 26th December, 2023. 3. The case of the Petitioner is that he is an Indian passport holder and a resident of the United Arab Emirates. It is stated that the Petitioner was travelling from Dubai to India on 26th December, 2023 and upon landing at the Indira Gandhi International Airport, New Delhi, he was intercepted by the 4. The Petitioner is aggrieved by the fact that no