HomeIndirect TaxesDelhi HC Declines to Interfere in Detention of Silver-Coated Gold Kada; Traveller...

Delhi HC Declines to Interfere in Detention of Silver-Coated Gold Kada; Traveller Admits He Was Paid Rs. 50,000 to Carry It

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has declined to interfere in the detention of silver-coated gold kada as the traveller admitted that he was paid Rs. 50,000 to carry it.

The Division Bench of Justice Prathiba M. Singh and Justice Shail Jain has allowed a passenger to challenge the customs authorities’ confiscation of a silver-coated gold kada weighing 255 grams, which was seized upon his arrival from Dubai at the Indira Gandhi International Airport in August 2022. 

The petitioner, Vikramjeet Masih had argued that since no Show Cause Notice was issued to him within the statutory time period under Section 110(2) of the Customs Act, the seized item should be released, relying on the Supreme Court’s recent judgment in Union of India & Anr. v. Jatin Ahuja (2025).

However, the Court observed that the facts in the present case were materially different. The petitioner had, at the time of seizure, given a voluntary statement under Section 108 of the Customs Act acknowledging that the ornament did not belong to him. He stated that it was handed over to him in Dhaka by a person known as “Dada” in return for ₹50,000, and that it was to be collected from him in India by an unknown person. He had further admitted that he intentionally did not declare the item and agreed to pay any duty, fine, or penalty.

The Customs Department informed the Court that an adjudication order was passed on June 28, 2023, ordering absolute confiscation of the kada and imposing a penalty of ₹31,632 on the petitioner. Since the petitioner did not participate in the proceedings, the order was passed ex-parte.

Taking note of this, the Court held that the issue was now within the appellate framework of the Customs Act and did not warrant interference under writ jurisdiction. It directed the petitioner is permitted to file an appeal within two months challenging the confiscation order. If the appeal is filed within this period, it shall be decided on merits, without dismissing it on the ground of limitation. The appellate authority must decide the appeal within four months.

The Court declined to order release of the gold kada at this stage, stating that questions regarding ownership, intent, and the petitioner’s admitted statements must be examined by the appropriate authority under the statutory process.

The Court permitted the passenger to file an appeal against the Order-in-Original passed in June 2023, noting that he may not have been aware of the order earlier.

Case Details

Case Title: Vikramjeet Masih Versus Commissioner Of Customs

Case No.: W.P.(C) 16313/2025

Date: 28/10/2025

Counsel For  Petitioner: Richa Kumari, Adv.

Counsel For Respondent: Gaurav Mani Tripathi

Read More: Technical Glitch No Excuse: SCN Beyond Limitation and Sent to Outdated Address Held Invalid by Delhi HC

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 12, 2026

Here’s the Tax Law Daily Bulletin for March 12, 2026.GSTGHAZIABAD DGGI | FIRMS REGISTERED...

Inquiry Can’t Be Bypassed Without Concrete Evidence of Threats: SC Quashes Dismissal of Delhi Police Constable

The Supreme Court has set aside the dismissal of a Delhi Police constable, holding...

CAG Recruitment Dispute: Supreme Court Directs SSC to Forward Dossiers to Enable Appointment of PwD Candidates

The Supreme Court has directed authorities to accommodate two candidates with benchmark disabilities in...

Direct Recruits’ Seniority Begins From Date of Joining, Training Period Counts as Service: Supreme Court

The Supreme Court has held that the seniority of directly recruited employees must be...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 12, 2026

Here’s the Tax Law Daily Bulletin for March 12, 2026.GSTGHAZIABAD DGGI | FIRMS REGISTERED...

Inquiry Can’t Be Bypassed Without Concrete Evidence of Threats: SC Quashes Dismissal of Delhi Police Constable

The Supreme Court has set aside the dismissal of a Delhi Police constable, holding...

CAG Recruitment Dispute: Supreme Court Directs SSC to Forward Dossiers to Enable Appointment of PwD Candidates

The Supreme Court has directed authorities to accommodate two candidates with benchmark disabilities in...