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Delhi High Court - Orders

Mukund Raghavendran vs Commissioner Of Customs Air Cargo ... on 17 November, 2025

Author: Prathiba M. Singh

Bench: Prathiba M. Singh

                          $~82
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +                             W.P.(C) 17434/2025 & CM APPL. 72017/2025
                                    MUKUND RAGHAVENDRAN                        .....Petitioner
                                               Through: Mr. Akhil Krishnan Maggu, Mr. Vikas
                                                        Sareen Ms. Oshin Maggu Ms. Maninder
                                                        Kaur Mr. Aryan Nagpal Ms.
                                                        Mehak Sharma, Advs.
                                               versus

                                    COMMISSIONER OF CUSTOMS AIR CARGO EXPORT, NEW
                                    CUSTOMS HOUSE, NEW DELHI & ANR.            .....Respondents
                                                   Through: Mr. Aakarsh Srivastava, SSC.
                                    CORAM:
                                    JUSTICE PRATHIBA M. SINGH
                                    JUSTICE SHAIL JAIN
                                             ORDER

% 17.11.2025

1. This hearing has been done through hybrid mode. CM APPL. 72017/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 17434/2025

3. The present petition has been filed seeking, inter alia, release of an antique lamp (hereinafter "the imported item") which the Petitioner is stated to have purchased from one M/s. Philip Marshall, situated in France. The imported item has been seized by the Customs Department vide impugned Seizure Memorandum dated 29th October, 2025 on the ground of misdeclaration.

4. The brief facts of the case are that the purchase of the imported item was effected sometime in September, 2024 and the same was couriered through UPS Express Pvt. Ltd. from France to India. The subject Bill of Entry dated 18th W.P.(C) 17434/2025 Page 1 of 3 This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 20:56:43 October, 2024 was filed as per which the imported item was declared under the Customs Tariff Head 98049000 with the country of origin as France and the description as 'Sculpture NA Decoration'. The value of the imported item was stated as EUR 400.

5. The Customs Department initially did not release the imported item and had sought certain documents from the courier agency in respect of the imported item which was forwarded to the Petitioner. In respect of the same, the Petitioner had filed an RTI with the Archaeological Survey of India (hereinafter "ASI") requesting information regarding import of antiques. In response to the same, the ASI had informed on 28th August, 2025 that the ASI does not interfere with import of antiques. However, on a request from the Customs Department the imported item was examined and it was declared to be an ANTIQUE as per communication dated 17th February, 2025.

6. The Petitioner is aggrieved by the fact that despite the communication of the ASI, the Customs Department has seized the imported item on the ground of mis-declaration.

7. The Customs Department, however, has taken the position that the imported item has been mis-declared and there is under-valuation. Hence, the same was not being released.

8. It is submitted by the Petitioner that he is an Engineer by profession and works as a consultant and product manager. It is submitted that only due to his interest in antique objects he had purchased the imported item.

9. Mr. Maggu, ld. Counsel for the Petitioner submits that the Petitioner being an individual working professional is incurring huge demurrage charges and therefore prays that the imported item may be released, even if provisionally.

W.P.(C) 17434/2025 Page 2 of 3

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 20:56:43

10. Issue notice. Mr. Aakarsh Srivastava, ld. Senior Standing Counsel accepts notice on behalf of the Customs Department.

11. Let instructions be sought in this regard and a short affidavit, if required, be filed by the next date of hearing.

12. At this stage, it is submitted by Mr. Maggu, ld. Counsel that the Petitioner has been summoned day after tomorrow i.e., 19th November, 2025 by the Customs Department to make a statement. Since the Petitioner is a resident of Mumbai, he is permitted to appear through a virtual hearing and make his statement.

13. List on 13th January, 2026.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

NOVEMBER 17, 2025 Rahul/msh W.P.(C) 17434/2025 Page 3 of 3 This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 20:56:43