HIRA SINGH vs COMMISSIONER OF CUSTOMS PREVENTIVE

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 05th February, 2026 Pronounced on: 13th February, 2026 Date of Uploading: 13th February, 2026 + CUSAA 7/2026 & CM APPL. 7007/2026 HIRA SINGH S/o SH. RAMDHARI SINGH, S-450, 3rd FLOOR, SCHOOL BLOCK, SHAKARPUR, DELHI-110092. .....Appellant Through: Mr. Rahul Raheja, Mr. Gaurav Prakash and Mr. Rohit Raheja, Advocates. versus COMMISSIONER OF CUSTOMS (PREVENTIVE) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI 110037 ......Respondent Through: Mr. Gibran Naushad, Senior Standing Counsel with Mr.Suraj Shekhar Singh and Mr.Harsh Singhal, Advocates. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT Signature Not Verified Signed By:ALKA BOBAL Signing Date:13.02.2026 CUSAA NO.7/2026 Page 1 of 12 15:03:23 NITIN WASUDEO SAMBRE, J. 1. This is an appeal under Section 130 of the Customs Act, 1962 (in short, “the Customs Act”) questioning the value of goods for assessment. 2. The brief facts necessary for deciding the present appeal are as under: A. On the night of 20th/21st December, 2018, the officers from Directorate of Revenue Intelligence (in short, “DRI”), Delhi Zonal Unit based on a specific intelligence inputs, as regards the foreign origin cigarettes being smuggled and stored at a godown, placed the godown area under surveillance. B. During the early hours of 21st December, 2018, a light commercial vehicle, Swaraj Mazda bearing registration No. UP- 21-BN-5207, was intercepted by the said unit while the cartons containing foreign origin cigarettes were being unloaded. Since in the godowns, so also in the vehicle, the said cigarette cartons were traced, a Punchnama dated 21st December, 2018 was drawn recording entire details and recovery of 150 cigarettes cartons from the aforesaid ligh