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

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. 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 d