Delhi High Court - Orders
Khairu Nisa Banu vs Commissioner Of Customs on 30 May, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~29
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8051/2025
KHAIRU NISA BANU .....Petitioner
Through: Mr. Ashish Panday & Mr. Ajay Singh,
Advs. (9599437665)
versus
COMMISSIONER OF CUSTOMS .....Respondent
Through: Mr. Aditya Singla, SSC, CBIC with
Ms. Arya Suresh Nair, Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 30.05.2025
1. This hearing has been done through hybrid mode.
2. The present petition has been filed on behalf of the Petitioner-Khairu Nisa Banu under Article 226 of the Constitution of India inter alia assailing the Order-in-Original dated 26th June, 2024 passed by the Office of the Commissioner of Customs (Airport & General).
3. Vide the impugned order, the goods of the Petitioner were detained as also certain penalty was imposed. The relevant portion of the impugned order detailing the goods confiscated by the Petitioner is set out below:
"i. I deny the 'Free Allowance' if any admissible to the Pax Mr. Khairu Nisha Bano for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted her and recovered the detained goods from her.
ii. I declare the passenger, Mr. Khairu Nisha Bano an "ineligible Passenger" for the purpose of the 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 27/06/2025 at 23:59:13 Notification No. 50/2017-Cus dated 30.06.2017 (as amended) read with Baggage Rules, 2016 (as amended). iii. I order absolute confiscation of the above said detained goods i.e. "(i) Two Unfinished gold kada having purity 996, weight 100 grams, valued at Rs. 6,27,900/~(ii) Two elongated gold piece bent in ring shape having purity 997, weight 50 grams, valued at Rs. 3,13,950"
recovered from the Pax Mr. Khairu Nisha Bano and detained vide DR No. DR/INDEL4/20.03.2024/004038 dt. 20.03.2024, under Section 111(d), 111(3i), 111(j) & 111(m) of the Customs Act, 1962;
iv. I order confiscation of the above said detained goods i.e. (iii) One gold chain having purity 913, weight 17 grams, valued at Rs, 97,946/~ recovered from the Pax Mr, Khairu Nisha Bano and detained vide DR No. DR/INDEL4/20.03.2024/004038 dt. *20.03.2024, under Section 111(d), 111(i), 111() & 111(m) of the Customs Act, 1962;
(v) I give an option to redeem, the goods confiscated, above, on payment of fine of Rs.15,000/- (Rs. Fifteen Thousand Only) along-with applicable rate of Customs duty on tariff valuation as on the date of detention of goods. I allow release of the detained goods within 120 days of issue of this order under Section 125(3) of Customs Act, 1962. The redemption is to be allowed after the completion of legal formalities in this regard and also fulfilment of any regulatory clearances/approvals required. The offer of redemption, if accepted, shall be subject to condition that the Pax shall not dispute the identity and valuation of the detained goods. The offer of redemption shall cease 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 27/06/2025 at 23:59:13 after 'One Hundred Twenty Days' from date of the receipt of this order;
vi. I also impose a penalty of Rs.1,00,000/- (Rs. One Lakh Only) oa the Pax, Khairu Nisha Bano under Section 112(a) & 112(b) of the Customs Act, 1962."
4. Further, an Order-in-Appeal dated 6th September, 2024 passed by the Commissioner of Customs (Appeals) ordered release of the Petitioner's goods in the following terms:
"6.0 In light of discussions and findings as above, I allow the appeal partially OIO No 1671/004038/20.03.2024/WH/2024-25 dated 26-06- 2024 and order that the impugned goods, Two unfinished Gold Kada, Two elongated Gold piece bent in ring Shape, having purity 996, 997, respectively weighing 150 grams in total, valued at Rs. 941,850/~ be released after payment of redemption fine in total of Rs. 100,000/~ under Section 125 of the Customs Act, 1962 along with applicable duty. The penalty under Section 112(a) and 112(b) of the Customs Act, 1962 is upheld to Rs. 100,000/-. The Appeal is disposed with such modifications and consequential relief as above."
5. The Petitioner had travelled on 20th March, 2024 from Qatar to India. According to her, she was wearing two gold jewellery items, which were detained at the airport. No Show Cause Notice was issued. The Order-in- Original was passed on 26th June, 2024. Order in appeal was passed on 06th September, 2024.
6. Issue notice. Ld. Counsel for the Respondent accepts notice. Let him take instructions.
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 27/06/2025 at 23:59:13
7. The Respondent Department is contemplating to file a Revision application in this matter as per Mr. Singla. If so, let a copy be supplied to the ld. Counsel for the Petitioner.
8. List on 23rd July, 2025.
PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
MAY 30, 2025 kk/rks 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 27/06/2025 at 23:59:13