HITESH MIGLANI vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd March, 2026 W.P.(C) 14614/2022 & CM APPL. 44783/2022 HITESH MIGLANI S/ O MR. HARISH MIGLANI R/O C-4, KALKAJI DELHI .....PETITIONER Through: Ms. Jyoti Mendiratta and Ms. Ananya Basudha, Advocates Versus 1. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 14, HUDCO VISHALA BUILDING B WING, BHIKAJI CAMA PLACE NEW DELHI 110066 .....RESPONDENT NO. 1 2. COMMISSIONER OF CUSTOMS (APPEALS), NEW CUSTOM HOUSE NEAR IGI AIRPORT, NEW DELHI- 110037 .....RESPONDENT NO. 2 3. ADDITIONAL COMMISSIONER OF CUSTOMS, IGI AIRPORT, TERMINAL-3, NEW DELHI ….RESPONDENT NO.3 Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. 1. Heard learned counsel for the respective parties. 2. The petitioner, who claims to be the owner/importer of Silver jewellery, has preferred this petition seeking directions to the respondents to release the seized silver jewellery on payment of redemption fine and appropriate duty in terms of the statutory mandate under Section 125 of the Customs Act, 1962 (hereinafter referred to as “Act of 1962” or “Customs Act”). 3. The prayer in the petition is confined only to the aforesaid ex