Delhi High Court Orders Customs To Release 'Name Engraved' Gold Jewellery Of Indian Tourist

Petitioner had argued that the jewellery was a personal effect, as evident from engraving of his first name on the same, and was thus exempted from duty.

A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta ordered that the jewellery be released within four weeks.

Petitioner had claimed that no show cause notice was issued to him and more than one year has elapsed since the detention.

Counsel for the Customs Department on the other hand submitted that the Petitioner had waived off the show cause notice and personal hearing. Thereafter, a final order was passed directing absolute confiscation. A penalty of Rs.45,000/- was also imposed on the Petitioner under section 112(a) and 112(b) of the Customs Act, 1962.

Counsel for the Petitioner however contended that the Petitioner never received the final order.

The High Court conceded that there was a waiver of show cause notice and personal hearing. However, it emphasised that waiver of show cause notice cannot be in a “standard form”.

In this regard, the Court cited Makhinder Chopra v. Commissioner of Customs (2025) where it was held that waiver of show cause notice and waiver of personal hearing in standard format is contrary to law.

“It appears to the Court that even in the present case it is a standard form waiver. Under these circumstances, the order in original cannot be sustained and the same is accordingly quashed. The gold Kada be released, however, subject to payment of storage charges,” the Court thus ordered.

Appearance: Mr. Ravi Rathore and Ms. Richa Kumari, Advs for Petitioner; Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs for Respondent

Case title: Sai Kiran Goud Tirupathi v. Commissioner Of Customs

Case no.: W.P.(C) 3347/2025

Click here to read order