The Delhi High Court has directed the Customs Revisional Authority to decide a pending revision application within one month in a case concerning the release of seized gold jewellery, while declining to order immediate implementation of an appellate order because the Revenue’s challenge to that order is already pending before the Revisional Authority.
The Bench of Justice Anil Kshetrapal and Justice Shail Jain has refrained from issuing any direction for immediate implementation of the appellate order.
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The dispute arose after the Commissioner (Appeals) had granted relief to the petitioner by directing Customs authorities to release two yellow bangles and one gold chain. However, the appellate authority made the release conditional upon payment of a redemption fine of ₹1.20 lakh and a penalty of ₹1.15 lakh.
Instead of implementing the appellate order, the Customs Department challenged its correctness by filing a revision application before the competent Revisional Authority in January 2026. The revision remained pending when the petitioner moved the Delhi High Court seeking enforcement of the appellate order.
During the hearing, counsel appearing for the Customs Department informed the Court that the Order-in-Appeal had already been assailed before the Revisional Authority through a revision application filed in January 2026. Since the statutory challenge was pending consideration, the respondents contended that the appellate order should not be directed to be implemented immediately.
The Court adopted a balanced approach by directing the Revisional Authority to decide the pending revision application expeditiously and, in any event, within one month from the date of the High Court’s order. The writ petition was accordingly disposed of with these directions.
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