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Gold Bought for Daughter’s Wedding Not Covered Under ‘Personal Effect’: Delhi High Court Orders Release After Fine and Penalty Payment

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The Delhi High Court has ordered release of gold bought from Saudi Arabia for daughter’s wedding, after fine and penalty payment as the gold bought for daughter’s wedding is not covered under ‘personal effect’.

The bench of Justice Prathiba M. Singh and Justice Shail Jain has observed that there is no doubt that the Petitioner did make a mistake by not declaring the detained articles with the Customs Department when he arrived at the Indira Gandhi International Airport, New Delhi. However, the continued detention of the same without issuance of any SCN or passing of an Order-in-Original could not be held tenable.

The Petitioner, Mohammad Jameel was working in Saudi Arabia and had purchased some gold for the wedding of his daughter. The Petitioner got the gold converted into two kadas, i.e. the detained articles. Upon his arrival at the Indira Gandhi International Airport, New Delhi from Saudi Arabia on 1st January, 2025, the same were detained by the Customs Department.

The appraisement of the detained articles was done by the concerned officials of the Customs Department. However, till date no show cause notice has been issued. Thus, it is the case of the Petitioner that the time for issuance of SCN has also lapsed in terms of Section 110 of the Customs Act, 1962. Thus, the detained articles shall be directed to be released.

The customs department has submitted that proper particulars of the Petitioner, such as his travel details and his valid employment proof in Saudi Arabia have not been placed on record. A perusal of the employment card would show that the Petitioner does not have a valid employment permit in Saudi Arabia as on date.

Another contention raised on behalf of the Customs Department wass that this is not a case of ‘personal effects’, since the detained articles are not old, used jewellery, therefore, the Petitioner ought to have declared the same when he arrived at Delhi.

The court held that  the Petitioner has been declared as an eligible passenger and has been given the option to redeem the detained articles upon payment of fine, along with penalty.

The court directed the Petitioner to appear before the Customs Authority on 8th October, 2025 for payment of the amount in terms of Order-in-Original 24th September, 2025. Upon payment of such an amount, the detained articles shall be released to the Petitioner.

Case Details

Case Title: Mohammad Jameel Versus Commissioner Of Customs

Case No.: W.P.(C) 10490/2025

Date: 25.09.2025

Counsel For  Petitioner: Dr. Ashutosh & Mr. Ashish Panday

Counsel For Respondent: Aditya Singla

Read More: 8 Years of GST: India Crosses Rs. 22 Lakh Crore in Annual Collections; 1.53 Crore Active Taxpayers

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.

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