MS. SUNITA SHAH vs COMMISSIONER OF CUSTOMS, IGI AIRPORT & ORS.

Judgment text excerpt

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 31st October, 2025 + W.P.(C) 16119/2025 & CM APPL. 66005/2025 MS. SUNITA SHAH .....Petitioner Through: Mr. Harsh Trikha, Adv. (M: 97176 56389) versus COMMISSIONER OF CUSTOMS, IGI AIRPORT & ORS. .....Respondents Through: Mr. Vishal Chadha, Adv. (M: 9810641379) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned Order- in-Original dated 11th July, 2024 passed by the Joint Commissioner of Customs, IGI Airport, Terminal-3, New Delhi (hereinafter, ‘impugned OIO’). 3. A brief background of the Petitioner’s case is that, the Petitioner who is a Nepalese citizen, was travelling from UAE to India on 21st June, 2024. Upon her arrival at the Indira Gandhi International Airport, New Delhi, she was intercepted by the concerned officials of the Customs Department and 4 gold bangles weighing 240 grams (hereinafter, ‘gold bangles’)were stated to be seized from her vide detention receipt dated 21st, June, 2024. 4. It is the case of the Petitioner that no Show Cause Notice (hereinafter, Signature Not Verified Digitally Signed W.P.(C) 16119/2025 Page 1 of 7 By:DEVANSHU JOSHI Signing Date:03.11.2025 15:59:04 ‘SCN’) was issued to the Petitioner, and the impugned OIO was passed on 11th July, 2024. 5. Vide the impugned OIO, the gold bangles were confiscated absolutely and a penalty was imposed. The relevant portion of the impugned OIO is as under: “ ORDER i) I deny the "Free Allowance, if any, admissible to the Pas Sham Sunder Verma for not declaring the detained goods to the Proper Officer at Red Channel