SUMER SINGH vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 29th May, 2025 + W.P.(C) 5867/2025 SUMER SINGH .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan & Mr. Yatin Bhutani, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Shubham Tyagi, SSC CBIC & Ms. Navruti Ojha, Adv. 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 under Article 226 of the Constitution of India, inter alia, seeking release of one gold kada weighing 114 grams and one iPhone 16 256 GB variant (hereinafter “the detained goods”), detained by the Customs Department vide Detention Receipt dated 30th October 2024. 3. The Petitioner is an Indian national. It is stated that on 30 th October, 2024 he was travelling from Dubai to India and upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the Customs Officials. The detained goods were seized by the Customs Department on the same date. 4. It is the submission on behalf of the Petitioner that the gold kada is a used old kada. Further, insofar as the iPhone is concerned, it is submitted that Signature Not Verified Digitally Signed W.P.(C) 5867/2025 Page 1 of 6 By:RAHUL Signing Date:02.06.2025 16:21:34 the same had been purchased from Dubai as a duty free item which is permissible, and the same is a personal effect as defined in the Baggage Rules, 1998, read with Notification No. 72/98-Cus (NT) dated 24th September 1998, as amended by the Baggage (Amendment) Rules, 2006, as also under Rule 2, sub-rule (vi) of the Baggage Rules, 2016 (hereinafter “the 2016 Rules”). Moreover, the said phone is stated to be of daily necessity and use to the Petitioner. In support of