NAND KISHOR SHARMA vs COMMISSIONER OF CUSTOMS

Judgment text excerpt

$~87 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd April, 2026 + W.P.(C) 5444/2026 NAND KISHOR SHARMA SH BAJRANG LAL, WARD NO 6 ,SWAMIYON KA MOHALL, SISHU, SIKAR, RAJASTHAN .....PETITIONER Through: Mr. P.K. Saxena, Adv. versus COMMISSIONER OF CUSTOMS T-3, TERMINAL, IGI AIRPORT, NEW DELHI Email: [email protected] Email: [email protected] .....RESPONDENT Through: Mr. Atul Tripathi, Senior Standing Counsel (CBIC) with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advs. Ms. Anushree Narain, Sr. Standing Counsel with Mr. Naman Choula and Mr. Yamit Jetley, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) AJAY DIGPAUL, J. 1. The prayer in the petition reads thus:- “A) Quashing order- in-original bearing no. Signature Not Verified W.P.(C) 5444/2026 Page 1 of 4 Signed By:ANKITA RAI Signing Date:23.04.2026 19:04:16 2241//52797/03/04.2024/wh/2024-25 dated 20.02.25 and directing release of the confiscated- gold chain of the petitioner -weighing 100 grams valued at Rs 6,38,040/- OR B) Directing payment of the current market value of the 100 gms confiscated gold chain, to the petitioner alongwith interest; C) Any other order or direction, deemed fit and proper, in the facts and circumstances of the case, may also passed.” 2. The challenge is to the Order-in-Original dated 20th February, 2025. 3. Vide order impugned, the competent authority has confiscated the gold chain weighing 100 grams having assessable value of Rs.6,38,040/-, which was recovered from the petitioner and detained vide receipt dated 3rd April 2024 under Sections 111(d), 111(i), 111(j) and 111(m) of Customs Act, 1962. 4. The petitioner was saddled with the penalty of Rs.1,00,000/- under provisions of