THE COMMISSIONER OF CUSTOMS vs M/S SHABNAM PARVEEN AND ORS

Judgment text excerpt

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th February, 2026 + W.P.(C) 2417/2026 THE COMMISSIONER OF CUSTOMS (AIRPORT & GENERAL) NEW CUSTOM HOUSE, IGI AIRPORT, NEW DELHI - 110037 .....PETITIONER Through: Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh Nair, Adv. versus 1. Ms. SHABNAM PARVEEN W/o MOHD. NAUSHAD H.No. 44, BAZAAR MASJID WALI SARAI, BULANDSHAHR, UTTAR PRADESH – 203001 .....RESPONDENT NO.1 2. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110001 .....RESPONDENT NO.2 3. THE ADDITIONAL SECRETARY (REVISIONARYAUTHORITY) THROUGH MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 14, HUDCO VISHALA BUILDING, B WING, 6TH FLOOR, BHIKAJI CAMA PLACE, NEW DELHI – 110066 .....RESPONDENT NO.3 Through: Mr. Dhan Mohan, Senior Panel Counsel for UOI along with Ms. Tanisha Bhatia and Ms. Anjali Choudhary, Advs. for R-2&3. Signature Not Verified W.P.(C) 2417/2026 Page 1 of 9 Signed By:SHILPI Signing Date:23.02.2026 18:25:04 CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) AJAY DIGPAUL, J. 1. The present writ petition has been filed by the Commissioner of Customs, IGI Airport, New Delhi, challenging Order No. 67/25-Cus dated 12.12.2025 passed by the Revisionary Authority under Section 129DD of the Customs Act, 1962. By the said order, the Department‟s revision against the Order-in-Appeal dated 09.05.2023 was dismissed. 2. The facts of the case are that Ms. Shabnam Parveen/respondent no. 1, is an Indian national, who arrived at IGI Airport, Terminal-3, New Delhi from Bangkok by on 09.05.2022. After crossing the Green Channel, she was intercepted by Customs officers and diverted for detailed examination. 3. A detention receipt bearing DR No. DR/INDEL4/10-05-