Once Customs Commissioner Allowed Redemption, Decision To File Revision Not A Ground To Withhold Release: Delhi High Court

Income Allegedly Escaped Assessment In Different AY Can’t Be Consolidated To Meet Rs. 50 Lakhs Threshold Limit: Delhi High Court

The Delhi High Court has held that once the Commissioner of Customs (Appeals) has also allowed redemption, the decision to file revision cannot be a ground to withhold the release of the goods.

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta have observed that signing of waiver of show cause notice (SCN) and waiver of personal hearing by a way of preprinted waiver form would be contrary to principles of natural justice and, in any case, cannot be recognized as legally followed procedure by the Court. 

The Petitioner- Haris Aslam sought the direction from the Respondent- Commissioner of Customs to release the personal jewellery of the Petitioner i.e. gold ring weighing 20 grams and a gold chain weighing 137 grams (gold items) seized.

The Petitioner is an Indian citizen and resident of UAE having valid residence ID. He is a software engineer working in Emirates Airlines for at least 7 years at the time of filing of the present writ petition.

The Petitioner stated that being an employee of Emirates Airlines, he frequently travels to India to visit his family. While travelling, he was wearing gold items which were detained by the Customs Department on the ground that the Petitioner had failed to declare the same.

The court held that the items deserve to be released to the Petitioner and no warehouse charges shall be collected from the Petitioner.

Case Details

Case Title: Haris Aslam Versus Commissioner Of Customs

Case No.:  W.P.(C) 4962/2025

Date: 23rd April, 2025

Counsel For Petitioner: Richa Kumari

Counsel For Respondent: Avijit Dikshit

Read More: Delhi High Court Directs Customs To Release Gold Kada Worn By A Sikh Man

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