The Delhi High Court has granted relief to a petitioner seeking to challenge a Customs Department order confiscating foreign currency worth USD 15,000, permitting him to file an appeal beyond the prescribed limitation period while imposing a cost of ₹10,000 for the delay.
A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain passed the order in a writ petition filed by an Indian citizen whose foreign currency was seized at Mumbai Airport while he was departing for Bangkok on October 31, 2023.
The petitioner, Rinku Dubey was found carrying USD 15,000 (approximately ₹12.36 lakh) concealed in a black trolley bag. Upon questioning, he failed to provide any documentation or evidence establishing lawful possession of the currency, as required under the Reserve Bank of India’s regulations. The Customs Department seized the amount and initiated proceedings under the Customs Act, 1962, leading to an Order-in-Original dated December 24, 2024, directing absolute confiscation of the currency and imposing a penalty of ₹1.3 lakh under Sections 113 and 114 of the Act, read with Section 13 of the Foreign Exchange Management Act, 1999.
The petitioner contended that he could not file an appeal within the statutory period due to financial constraints and lack of awareness of the procedural requirements. He urged the court to permit him to file an appeal, despite the expiry of the limitation period prescribed under Section 128(1) of the Customs Act — which allows 60 days for appeal and an additional 60 days under the proviso.
The Bench referred to its earlier judgment in M/s Durga Apparels Pvt. Ltd. v. Commissioner of Customs, which held that courts could condone delay in filing appeals if “sufficient cause” was shown. The court noted that in exceptional circumstances, justice demands flexibility in procedural timelines.
Taking into account the facts and the amount involved, the Bench found it appropriate to grant the petitioner an opportunity to file his appeal, ensuring that the matter is adjudicated on merits rather than dismissed on technical grounds.
The High Court directed that the petitioner may file an appeal by November 30, 2025, against the confiscation order. If filed within this extended period, the appeal shall not be dismissed on limitation grounds but will be heard on merits. The petitioner must deposit Rs. 10,000 as costs with the Customs Department within two weeks, considering the delay.
With these directions, the court disposed of the writ petition and pending applications.
Case Details
Case Title: Rinku Dubey Versus UOI
Case No.: W.P.(C) 15535/2025
Date: 10.10.2025
Counsel For Petitioner: Bibek Tripathi, Ajay Kumar Shrivastav, Sudhakar Tiwari
Counsel For Respondent: Shubham Tyagi, SSC
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