# NAND KISHOR SHARMA vs COMMISSIONER OF CUSTOMS

Court: Delhi High Court
Date: 2026-04-22
Citation: W.P.(C)-5444/2026 2026:DHC:3360-DB
Petitioner: NAND KISHOR SHARMA
Respondent: COMMISSIONER OF CUSTOMS

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/67922042026CW54442026_191322.pdf)

## Judgment text (excerpt)

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: ccgen-delhi@gov.in Email: igilegaldelhi@gmail.com .....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. 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 pet

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